Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Cognizance for the offence u/s 276C(1) - enquiry by the investigation wing - unusual credit of large amount through RTGS in bank account maintained by the petitioner and funds were debited for investment in the stock market - There is no requirement under the Act that the assessment proceedings should be completed before lunching prosecution. Respondent has rightly lodged the complaint as against the petitioner for the offences u/s 276C(1) of the Income Tax Act, 1961. - HC
Cognizance for the offence u/s 276C(1) - enquiry by the investigation wing - unusual credit of large amount through RTGS in bank account maintained by the petitioner and funds were debited for investment in the stock market - There is no requirement under the Act that the assessment proceedings should be completed before lunching prosecution. Respondent has rightly lodged the complaint as against the petitioner for the offences u/s 276C(1) of the Income Tax Act, 1961. - HC
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