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...
Imported goods classifiable under Chapter Heading 2710 1990 as 'Other' declared by importer upheld over Revenue's claim of Chapter Heading 2710 1290 as 'Light oils and preparations'. Test reports relied upon for classification, with recent report from CRCL, Kolkata stating goods don't meet 'light oil' criteria. Adjudicating authority's reasoning for classification under 2710 1990 appropriate. Order setting aside re-export and allowing home consumption clearance correct, as goods not prohibited. No violation of Petroleum Act, 2002 found, hence no confiscation or redemption fine tenable. Penalty on importer under Customs Act set aside. Revenue's appeal rejected, importer's appeal allowed.
Imported goods classifiable under Chapter Heading 2710 1990 as 'Other' declared by importer upheld over Revenue's claim of Chapter Heading 2710 1290 as 'Light oils and preparations'. Test reports relied upon for classification, with recent report from CRCL, Kolkata stating goods don't meet 'light oil' criteria. Adjudicating authority's reasoning for classification under 2710 1990 appropriate. Order setting aside re-export and allowing home consumption clearance correct, as goods not prohibited. No violation of Petroleum Act, 2002 found, hence no confiscation or redemption fine tenable. Penalty on importer under Customs Act set aside. Revenue's appeal rejected, importer's appeal allowed.
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