Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of Notification No. 62/2007-Cus. ibid.; and secondly, the order of the Deputy Commissioner of Customs, which is treated as the Order-in-Original is clearly a non-speaking order and the same cannot be sustained. The collection of Duty, therefore, is clearly without the authority of law. Consequently, the impugned order, which has sustained the non-speaking order of the Deputy Commissioner, cannot also be sustained. - AT
Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of Notification No. 62/2007-Cus. ibid.; and secondly, the order of the Deputy Commissioner of Customs, which is treated as the Order-in-Original is clearly a non-speaking order and the same cannot be sustained. The collection of Duty, therefore, is clearly without the authority of law. Consequently, the impugned order, which has sustained the non-speaking order of the Deputy Commissioner, cannot also be sustained. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
