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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...
Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.
Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical analysis. Classification determined by technical parameters at import, not end-use. Prohibited goods advised against provisional release but impugned goods' prohibited nature unestablished sans test report. Customs cannot assume road transport authority's role. Provisional release ordered subject to conditions as investigation ongoing. Impugned order set aside, appeals partly allowed.
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TaxTMI 
TaxTMI 
