Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a specified port Import - prohibited goods or not - The High Court held that, petitioner has imported such goods at the place other than the places specified in Rule 45 of the Insecticides Rules, 1971, the petitioner is penalized and redemption fine is imposed for committing such mistake for which the petitioner has already paid Rs. 5,00,000/- towards redemption fine imposed by the respondent authority. In such circumstances the respondent authority ought to have permitted the petitioner for clearance of the goods on payment of redemption fine for home consumption.
Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a specified port Import - prohibited goods or not - The High Court held that, petitioner has imported such goods at the place other than the places specified in Rule 45 of the Insecticides Rules, 1971, the petitioner is penalized and redemption fine is imposed for committing such mistake for which the petitioner has already paid Rs. 5,00,000/- towards redemption fine imposed by the respondent authority. In such circumstances the respondent authority ought to have permitted the petitioner for clearance of the goods on payment of redemption fine for home consumption.
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