Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and storage facilities. Appellant abetted illegal smuggling activities, conniving with smuggling racket. Adjudicating authority rightly imposed penalty on appellant u/s 112(b) of Customs Act for abetment. However, co-appellant played no role in clearance or smuggling of cigarettes through containers. Evidence lacks co-appellant's involvement in alleged smuggling. Penalty imposed on co-appellant u/s 112(b) unsustainable, set aside. Tribunal upholds penalty on appellant, sets aside penalty on co-appellant.
Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and storage facilities. Appellant abetted illegal smuggling activities, conniving with smuggling racket. Adjudicating authority rightly imposed penalty on appellant u/s 112(b) of Customs Act for abetment. However, co-appellant played no role in clearance or smuggling of cigarettes through containers. Evidence lacks co-appellant's involvement in alleged smuggling. Penalty imposed on co-appellant u/s 112(b) unsustainable, set aside. Tribunal upholds penalty on appellant, sets aside penalty on co-appellant.
Note: It is a system-generated summary and is for quick reference only.