Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The High Court held that the appeals were maintainable as the show cause notice issued by the Adjudicating Authority raised issues pertaining to mis-declaration of description and value addition to wrongly claim benefit under the replenishment scheme, applicability of Notification No. 57/2000-Customs and Circular No. 27/206-Customs, and the Foreign Trade Policy 2015-20. The Court found no substantial questions of law arising for consideration, as the demand for duty on the quantum of gold received under the replenishment scheme was not disputed, and the findings of fact were properly appreciated based on the available record. Consequently, the appeals were dismissed.
The High Court held that the appeals were maintainable as the show cause notice issued by the Adjudicating Authority raised issues pertaining to mis-declaration of description and value addition to wrongly claim benefit under the replenishment scheme, applicability of Notification No. 57/2000-Customs and Circular No. 27/206-Customs, and the Foreign Trade Policy 2015-20. The Court found no substantial questions of law arising for consideration, as the demand for duty on the quantum of gold received under the replenishment scheme was not disputed, and the findings of fact were properly appreciated based on the available record. Consequently, the appeals were dismissed.
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