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...
Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.
Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.
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TaxTMI 
TaxTMI 
