Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount lesser than the duty which has been upheld - SC
Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount lesser than the duty which has been upheld - SC
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