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...
Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4) read with Sections 124 and 110AA of Customs Act, citing suppression of facts and willful misstatement. Commissioner of Customs qualifies as "Proper Officer" u/s 2(34) to initiate proceedings u/s 28(4). SCN issued within 5-year limitation period u/s 28(4). Lookout notice challenge maintainable only by individual to whom issued. Challenge to seizure memorandum rejected on grounds of laches. Petition unsustainable.
Petition challenging seizure memorandum, show cause notice (SCN), and lookout notice issued regarding mis-declaration of imported goods dismissed. SCN issued u/s 28(4) read with Sections 124 and 110AA of Customs Act, citing suppression of facts and willful misstatement. Commissioner of Customs qualifies as "Proper Officer" u/s 2(34) to initiate proceedings u/s 28(4). SCN issued within 5-year limitation period u/s 28(4). Lookout notice challenge maintainable only by individual to whom issued. Challenge to seizure memorandum rejected on grounds of laches. Petition unsustainable.
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