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...
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
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