Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
Note: It is a system-generated summary and is for quick reference only.