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...
Levy of penalty on Exporter and CHA - consignments of rice were exported to Iran but delivered/diverted/discharged at Jabel Ali Port, Dubai and sold in UAE - M/s. SSIGPL lost the ownership of the goods as soon as ‘let export order’ was issued by the Customs authorities. After the said let export order it was the responsibility of the Shipping Lines to ship the goods to the foreign buyer and the exporter having no control over the goods. - M/s. SSIGPL cannot be held responsible if the importer situated at Iran had given instruction to change the port from Bandar Abbas port to Jabel Ali port as after the ‘let export order’ was issued by the Customs authorities it was the importer at Iran who became the owner of the goods. - AT
Levy of penalty on Exporter and CHA - consignments of rice were exported to Iran but delivered/diverted/discharged at Jabel Ali Port, Dubai and sold in UAE - M/s. SSIGPL lost the ownership of the goods as soon as ‘let export order’ was issued by the Customs authorities. After the said let export order it was the responsibility of the Shipping Lines to ship the goods to the foreign buyer and the exporter having no control over the goods. - M/s. SSIGPL cannot be held responsible if the importer situated at Iran had given instruction to change the port from Bandar Abbas port to Jabel Ali port as after the ‘let export order’ was issued by the Customs authorities it was the importer at Iran who became the owner of the goods. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
