Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Appellants challenged confiscation of containers, imposition of redemption fine, and penalty due to inordinate delay in adjudication. Tribunal found procedural lapse by appellants but acknowledged delay caused by department's hold on containers. 231 out of 236 containers exported before show cause notice. Tribunal ruled confiscation, redemption fine, and penalty on exported containers incorrect. However, duty payable on remaining 5 unexported containers and penalty of Rs. 50,000 u/s 112 of Customs Act imposed for infractions. Appeal partly allowed, confiscation and redemption fine on exported containers set aside.
Appellants challenged confiscation of containers, imposition of redemption fine, and penalty due to inordinate delay in adjudication. Tribunal found procedural lapse by appellants but acknowledged delay caused by department's hold on containers. 231 out of 236 containers exported before show cause notice. Tribunal ruled confiscation, redemption fine, and penalty on exported containers incorrect. However, duty payable on remaining 5 unexported containers and penalty of Rs. 50,000 u/s 112 of Customs Act imposed for infractions. Appeal partly allowed, confiscation and redemption fine on exported containers set aside.
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