Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by Intelligence Officer, set aside by Appellate Tribunal. Tribunal found consignment accompanied by valid transport documents, invoices, and checkpost declarations. Assessee produced statutory declarations demonstrating goods for own use, not trading activity. Tribunal's finding of no intention to evade tax legally sustainable. Assessee did not benefit from lower tax rate while obtaining goods from outside State. Impugned Tribunal order setting aside penalty and assessment order requires no interference. Revision Petitions dismissed.
Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by Intelligence Officer, set aside by Appellate Tribunal. Tribunal found consignment accompanied by valid transport documents, invoices, and checkpost declarations. Assessee produced statutory declarations demonstrating goods for own use, not trading activity. Tribunal's finding of no intention to evade tax legally sustainable. Assessee did not benefit from lower tax rate while obtaining goods from outside State. Impugned Tribunal order setting aside penalty and assessment order requires no interference. Revision Petitions dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
