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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
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