Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
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