Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Customs case involving alleged undervaluation of imported goods and demand of illegal gratification by a Customs officer. The Tribunal found the statements of co-accused relied upon by the adjudicating authority were not reliable evidence against the appellant as cross-examination was denied. No specific allegation proved that the appellant's act rendered the goods liable for confiscation. Statements did not implicate appellant in receiving money. Penalties u/ss 112 and 114AA of the Customs Act were set aside as there was no sustainable ground to impose them on the appellant. The order imposing penalties could not be upheld due to lack of evidence.
Customs case involving alleged undervaluation of imported goods and demand of illegal gratification by a Customs officer. The Tribunal found the statements of co-accused relied upon by the adjudicating authority were not reliable evidence against the appellant as cross-examination was denied. No specific allegation proved that the appellant's act rendered the goods liable for confiscation. Statements did not implicate appellant in receiving money. Penalties u/ss 112 and 114AA of the Customs Act were set aside as there was no sustainable ground to impose them on the appellant. The order imposing penalties could not be upheld due to lack of evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
