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...
Confiscation - redemption fine - penalty - illegal export by resorting to gross mis-declaration about the ‘Fe’ content - It is seen that the Test Report itself was generated with a delay of 105 to 138 days, and even after the Test was completed in 2010, the Appellant was never provided the copies of the Test Report till they were annexed to the Show Cause Notice issued in 2018. In such a case, there was scope for the Appellant to approach any other authority to get the consignment retested or to question the Test Report given by the CRCL. - Confiscation, redemption fine and penalty set aside - AT
Confiscation - redemption fine - penalty - illegal export by resorting to gross mis-declaration about the ‘Fe’ content - It is seen that the Test Report itself was generated with a delay of 105 to 138 days, and even after the Test was completed in 2010, the Appellant was never provided the copies of the Test Report till they were annexed to the Show Cause Notice issued in 2018. In such a case, there was scope for the Appellant to approach any other authority to get the consignment retested or to question the Test Report given by the CRCL. - Confiscation, redemption fine and penalty set aside - AT
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