Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on appellant - The Tribunal ruled that proceedings cannot continue under the Customs Act following the death of the sole proprietor. Citing legal precedent, the Tribunal emphasized that there are no provisions to continue proceedings against the legal heir of a deceased proprietor. - Regarding the imposition of penalties, the Tribunal found no evidence linking one of the appellants to the import of the consignment. Therefore, no penalty was imposed on this appellant.
Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on appellant - The Tribunal ruled that proceedings cannot continue under the Customs Act following the death of the sole proprietor. Citing legal precedent, the Tribunal emphasized that there are no provisions to continue proceedings against the legal heir of a deceased proprietor. - Regarding the imposition of penalties, the Tribunal found no evidence linking one of the appellants to the import of the consignment. Therefore, no penalty was imposed on this appellant.
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