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...
Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
