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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that while currency and baggage were distinct, currency carried in baggage constituted goods imported or exported as baggage. Considering the proviso to Section 129A(1), the Tribunal concluded that it lacked jurisdiction to entertain the appeal, as it related to goods imported or exported as baggage.
Jurisdiction of the Tribunal - Indian currency/Goods - Baggage Rules - The Tribunal analyzed the definitions of baggage and goods under the Customs Act and observed that while currency and baggage were distinct, currency carried in baggage constituted goods imported or exported as baggage. Considering the proviso to Section 129A(1), the Tribunal concluded that it lacked jurisdiction to entertain the appeal, as it related to goods imported or exported as baggage.
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TaxTMI 
TaxTMI 
