Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The adhoc exemption order did not restrict the use of floodlights solely for World Cup matches; it aimed to uplift the stadium's infrastructure standards. The department erroneously assumed that World Cup matches were non-commercial, while one-day internationals were commercial. The exemption order made no such distinction. The show cause notice lacked factual or legal basis for alleging a violation of condition (ii). Regarding time limitation, the notice did not allege suppression of facts or intention to evade customs duty. The department issued the notice after collecting documents from the appellant, indicating no suppression. With a lapse of over 7 years, the demand was time-barred as the proviso to Section 28(1) was not applicable. The Appellate Tribunal set aside the impugned order and allowed the appeal.
The adhoc exemption order did not restrict the use of floodlights solely for World Cup matches; it aimed to uplift the stadium's infrastructure standards. The department erroneously assumed that World Cup matches were non-commercial, while one-day internationals were commercial. The exemption order made no such distinction. The show cause notice lacked factual or legal basis for alleging a violation of condition (ii). Regarding time limitation, the notice did not allege suppression of facts or intention to evade customs duty. The department issued the notice after collecting documents from the appellant, indicating no suppression. With a lapse of over 7 years, the demand was time-barred as the proviso to Section 28(1) was not applicable. The Appellate Tribunal set aside the impugned order and allowed the appeal.
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