Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
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...
Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these goods was, therefore, prohibited under Rule 6 read with Section 11. - As the seizure of the goods and suspension of the clearance was based on the IPR already registered with the Customs, it is covered under Rule 7(1)(a) and not under Rule 7(1)(b). - confiscation of these goods under section 111(l) in the order of the original authority affirmed in the impugned order is correct and proper - AT
Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these goods was, therefore, prohibited under Rule 6 read with Section 11. - As the seizure of the goods and suspension of the clearance was based on the IPR already registered with the Customs, it is covered under Rule 7(1)(a) and not under Rule 7(1)(b). - confiscation of these goods under section 111(l) in the order of the original authority affirmed in the impugned order is correct and proper - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
