Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The CESTAT allowed the appeal against confiscation of goods (Rahar Dal and Urad valued at Rs.7,65,000/-) and penalty imposed by the Department. It observed that the goods were not notified goods u/s 123 of the Customs Act, 1962, and the Department failed to prove their smuggled nature. The appellant had submitted evidence of purchasing the goods from farmers within India's territory. As the goods were not liable for confiscation u/ss 111(b) & (d), the penalty u/s 112 was also set aside.
The CESTAT allowed the appeal against confiscation of goods (Rahar Dal and Urad valued at Rs.7,65,000/-) and penalty imposed by the Department. It observed that the goods were not notified goods u/s 123 of the Customs Act, 1962, and the Department failed to prove their smuggled nature. The appellant had submitted evidence of purchasing the goods from farmers within India's territory. As the goods were not liable for confiscation u/ss 111(b) & (d), the penalty u/s 112 was also set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
