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...
Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste issue, implying acceptance of petitioner's explanation as per precedent. However, order rejected declared value, ordered confiscation for re-export, imposed redemption fine and penalty for mis-declaration of assessable value. Since show cause notice pertained to import of prohibited goods, not mis-declaration of value, impugned order set aside under Article 226. Petition disposed.
Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste issue, implying acceptance of petitioner's explanation as per precedent. However, order rejected declared value, ordered confiscation for re-export, imposed redemption fine and penalty for mis-declaration of assessable value. Since show cause notice pertained to import of prohibited goods, not mis-declaration of value, impugned order set aside under Article 226. Petition disposed.
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TaxTMI 
TaxTMI 
