Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid under the Customs Act, emphasizing the evidentiary value of the sworn statement made under Section 108 of the Act. Despite the later retraction of this statement, the court deemed other material evidence sufficient to support the initial findings. - The Swiss markings on the gold bars were deemed conclusive evidence of their foreign origin. The appellants successfully demonstrated that the respondents failed to establish a legal importation pathway for the gold into the country, thus justifying the seizure. - The High Court set aside the orders of the Appellate Authorities, restored the order of the original authority, and allowed the appeal in favor of the revenue-appellant with specified costs.
Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid under the Customs Act, emphasizing the evidentiary value of the sworn statement made under Section 108 of the Act. Despite the later retraction of this statement, the court deemed other material evidence sufficient to support the initial findings. - The Swiss markings on the gold bars were deemed conclusive evidence of their foreign origin. The appellants successfully demonstrated that the respondents failed to establish a legal importation pathway for the gold into the country, thus justifying the seizure. - The High Court set aside the orders of the Appellate Authorities, restored the order of the original authority, and allowed the appeal in favor of the revenue-appellant with specified costs.
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