Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and penalty imposed. Importer paid duty, interest, and penalty, requested closure u/s 28(5) and 28(6) of Customs Act, 1962. Commissioner held show cause notice premature for duty demand, proceedings concluded u/s 125. Assessment provisional u/s 18(2), not final. Section 28(4) inapplicable, proceedings rightly concluded u/s 125 for provisional assessments. Mis-declaration covered under case law. Provisional release doesn't affect adjudication jurisdiction. Mentioning wrong provision doesn't vitiate proceedings if authority has requisite power. Redemption fine imposable u/s 125 when goods released under bond. Penalty imposed u/s 112(a), omission of Section 114(AA) penalty. Matter remanded to determine nature of proceedings, allow Section 28(5) and 28(6) benefit if assessment not provisional, else finalize assessment, then demand duty u/s 28(4) and allow amnesty.
Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and penalty imposed. Importer paid duty, interest, and penalty, requested closure u/s 28(5) and 28(6) of Customs Act, 1962. Commissioner held show cause notice premature for duty demand, proceedings concluded u/s 125. Assessment provisional u/s 18(2), not final. Section 28(4) inapplicable, proceedings rightly concluded u/s 125 for provisional assessments. Mis-declaration covered under case law. Provisional release doesn't affect adjudication jurisdiction. Mentioning wrong provision doesn't vitiate proceedings if authority has requisite power. Redemption fine imposable u/s 125 when goods released under bond. Penalty imposed u/s 112(a), omission of Section 114(AA) penalty. Matter remanded to determine nature of proceedings, allow Section 28(5) and 28(6) benefit if assessment not provisional, else finalize assessment, then demand duty u/s 28(4) and allow amnesty.
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