Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties.
Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties.
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