Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
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