Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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The Appellate Tribunal set aside the impugned order of the Adjudicating Authority attaching immovable properties under the Prevention of Money Laundering Act, 2002 (PMLA) due to non-compliance with Section 8(1) requirements. The Tribunal held that the "reasons to believe" recorded in writing must be conveyed to the appellant along with the notice issued by the Adjudicating Authority u/s 8(1) of the Act. However, in this case, the appellant was not provided a copy of the "reasons to believe" while issuing the notice. The Tribunal remanded the matter back to the Adjudicating Authority to initiate de novo proceedings from the stage of submitting notice to the appellant along with the "reasons to believe" to enable the appellant to file a proper reply.
The Appellate Tribunal set aside the impugned order of the Adjudicating Authority attaching immovable properties under the Prevention of Money Laundering Act, 2002 (PMLA) due to non-compliance with Section 8(1) requirements. The Tribunal held that the "reasons to believe" recorded in writing must be conveyed to the appellant along with the notice issued by the Adjudicating Authority u/s 8(1) of the Act. However, in this case, the appellant was not provided a copy of the "reasons to believe" while issuing the notice. The Tribunal remanded the matter back to the Adjudicating Authority to initiate de novo proceedings from the stage of submitting notice to the appellant along with the "reasons to believe" to enable the appellant to file a proper reply.
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