Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate - import of goods under Non-Ferrous Metal Import Monitoring System - The CESTAT found the department's evidence insufficient to prove the goods were from Iran or that the appellant knowingly used incorrect Certificates of Origin. Consequently, the Tribunal set aside the penalties and fines imposed. The authenticity of the documents cannot be doubted due to lack of evidence.
Country of origin of copper cathodes - mis-declared the country of origin (COO) of goods as Zambia instead of Iran - False/ fabricated/ un authentic COO Certificate - import of goods under Non-Ferrous Metal Import Monitoring System - The CESTAT found the department's evidence insufficient to prove the goods were from Iran or that the appellant knowingly used incorrect Certificates of Origin. Consequently, the Tribunal set aside the penalties and fines imposed. The authenticity of the documents cannot be doubted due to lack of evidence.
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