Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner.
The Appellate Tribunal addressed the issue of penalty imposition u/s 112(a) of Customs Act, 1962 due to failure to allow cross-examination of panchas and experts, violating natural justice principles. The tribunal found that the order was passed without the mandated cross-examination opportunity, despite claims otherwise. As a result, the appellant was denied a fair personal hearing, leading to the order being set aside for Shri Subhash Chaudhary, with the matter remanded for a new adjudication by the Commissioner.
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