PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Extended period of limitation - It is undisputed that the bills of entry which are filed by appellant indicated these items as 'Pharmaceutical Reference Standards' and all the relevant documents for clearance of goods were filed with the authorities, at the time of clearance of goods; which was accepted by the department, hence they permitted clearance on final assessment by extending benefit of notification. - allegation of suppressed the facts is not sustainable - AT
Extended period of limitation - It is undisputed that the bills of entry which are filed by appellant indicated these items as 'Pharmaceutical Reference Standards' and all the relevant documents for clearance of goods were filed with the authorities, at the time of clearance of goods; which was accepted by the department, hence they permitted clearance on final assessment by extending benefit of notification. - allegation of suppressed the facts is not sustainable - AT
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