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    August 1, 2026   Case Laws Income Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
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    August 1, 2026   Case Laws Income Tax
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    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
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    August 1, 2026   Case Laws Customs
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      Customs

      Classification of the gold and silver medals imported - Once...

      Imported Gold and Silver Medals Classified Under Chapter 71; Specific Duty Rates Applied per Notifications No.80/97-Cus. & No.62/04-Cus.

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      CustomsNovember 11, 2013Case LawsAT
      Classification of the gold and silver medals imported - Once classification under Chapter 71 is upheld the appellants were eligible to pay duty at specific rates under notifications Notification No.80/97-Cus. and Notification No.62/04-Cus. and valuation was of no consequence for payment of duty - AT
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