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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...
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
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TaxTMI 
TaxTMI 
