Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation, ‘redemption fine’ that is a penalty in rem must clearly be shown to have been excluded from the meaning of the word ‘penalty’ used in section 129 of the Scheme, before it may be inferred that a Discharge Certificate may be issued only upon payment of the ‘redemption fine’/penalty in rem. In absence of any provision to exclude ‘redemption fine’/ penalty in rem from the benefits of the Discharge Certificate contained in section 129 of the Scheme, no such inference may be drawn, against the plain language and intent of the Scheme. In absence of any express exclusion created by the Scheme, ‘redemption fine’ would always remain a ‘penalty’ covered under the meaning of that word used in section 129 (1) (a) read with section 121 (u) of the Scheme. - HC
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation, ‘redemption fine’ that is a penalty in rem must clearly be shown to have been excluded from the meaning of the word ‘penalty’ used in section 129 of the Scheme, before it may be inferred that a Discharge Certificate may be issued only upon payment of the ‘redemption fine’/penalty in rem. In absence of any provision to exclude ‘redemption fine’/ penalty in rem from the benefits of the Discharge Certificate contained in section 129 of the Scheme, no such inference may be drawn, against the plain language and intent of the Scheme. In absence of any express exclusion created by the Scheme, ‘redemption fine’ would always remain a ‘penalty’ covered under the meaning of that word used in section 129 (1) (a) read with section 121 (u) of the Scheme. - HC
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