Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
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 First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority.
Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority.
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TaxTMI 
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