Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set aside to the extent of rejection of petitioner’s request on the ground of delay in seeking redemption beyond the prescribed period - unless there is adherence to the principle of judicial discipline, there would be chaos in administration of the tax laws. Such a situation cannot be permitted. - HC
Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set aside to the extent of rejection of petitioner’s request on the ground of delay in seeking redemption beyond the prescribed period - unless there is adherence to the principle of judicial discipline, there would be chaos in administration of the tax laws. Such a situation cannot be permitted. - HC
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