Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
Imports Of Marble slabs - Mis-declaration of quantity in the declared goods - Considering the appellant's failure to contest the discrepancy during assessment and their request for immediate release without a show cause notice, the Tribunal found them legally estopped from challenging the assessment later. - The Tribunal noted the substantial difference between the declared and measured quantities of marble slabs. Despite the appellant's argument regarding technical expertise, the measurements were conducted using standard methods, and the discrepancy was evident. The Tribunal upheld the customs authorities' decision to invoke relevant sections of the Customs Act and impose penalties. - Citing legal precedents, the Tribunal upheld the assessment and penalties imposed by customs authorities.
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