Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
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