Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found inadequate to establish appellant's guilt regarding mis-declaration of goods and manipulation of import documents. No evidence produced by revenue to substantiate appellant's role in arranging finance, purchasing disputed goods from China, or providing manipulated import documents. CESTAT held statements of co-accused without independent corroboration insufficient legal evidence. Lack of evidence regarding appellant's physical acts related to disputed goods or signed declarations rendered penalties unjustified. Appeal allowed.
Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found inadequate to establish appellant's guilt regarding mis-declaration of goods and manipulation of import documents. No evidence produced by revenue to substantiate appellant's role in arranging finance, purchasing disputed goods from China, or providing manipulated import documents. CESTAT held statements of co-accused without independent corroboration insufficient legal evidence. Lack of evidence regarding appellant's physical acts related to disputed goods or signed declarations rendered penalties unjustified. Appeal allowed.
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