Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Cylinders imported without valid PESO certificate, violating Rules 31 and 32 of Gas Cylinder Rules, 2016. Goods confiscated u/s 111(d) of Customs Act, 1962. Petitioner argued reasons attributable to PESO Authorities, sought relief from confiscation and penalty. Respondents contended goods arrived before incorrect PESO certificate date, justifying redemption fine and penalty. HC ordered provisional release of cylinders worth Rs. 31 lakhs on furnishing bonds and paying Rs. 2,00,000/- without prejudice, subject to adjudication of show cause notice. Petitioner granted liberty to file reply to notice by 30 October 2024. Payment abides by conclusion of adjudication proceedings.
Cylinders imported without valid PESO certificate, violating Rules 31 and 32 of Gas Cylinder Rules, 2016. Goods confiscated u/s 111(d) of Customs Act, 1962. Petitioner argued reasons attributable to PESO Authorities, sought relief from confiscation and penalty. Respondents contended goods arrived before incorrect PESO certificate date, justifying redemption fine and penalty. HC ordered provisional release of cylinders worth Rs. 31 lakhs on furnishing bonds and paying Rs. 2,00,000/- without prejudice, subject to adjudication of show cause notice. Petitioner granted liberty to file reply to notice by 30 October 2024. Payment abides by conclusion of adjudication proceedings.
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