PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
