Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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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