Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT NEW DELHI held that the appellant mis-declared quantity and quality, overvalued goods, and failed to comply with Advance Authorization requirements. Allegations of concealment and suppression of facts were proven, as the appellant utilized a lapsed authorization for importing goods. Procedural irregularities in sample drawl and examination were noted, with discrepancies in fabric composition. The appellant failed to discharge export obligations and suffered financial losses due to non-cooperation. The appellant's attempt to export goods as a third party exporter was fraudulent. The order of confiscation and penalties imposed were upheld, as the appellant failed to refute findings and evidence presented by the department. Both appeals were dismissed.
CESTAT NEW DELHI held that the appellant mis-declared quantity and quality, overvalued goods, and failed to comply with Advance Authorization requirements. Allegations of concealment and suppression of facts were proven, as the appellant utilized a lapsed authorization for importing goods. Procedural irregularities in sample drawl and examination were noted, with discrepancies in fabric composition. The appellant failed to discharge export obligations and suffered financial losses due to non-cooperation. The appellant's attempt to export goods as a third party exporter was fraudulent. The order of confiscation and penalties imposed were upheld, as the appellant failed to refute findings and evidence presented by the department. Both appeals were dismissed.
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