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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the proceedings against the appellant under Regulation 11 & 12 but in the order portion, he still imposed penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. - Penalty set aside.
Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the proceedings against the appellant under Regulation 11 & 12 but in the order portion, he still imposed penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. - Penalty set aside.
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