Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The dispute involved two containers of Gillette brand goods where CESTAT addressed issues of undervaluation. The tribunal found that the goods were not prohibited under Customs Act SS11, but there was clear mis-declaration of transaction value, as admitted by the proprietor of M/s Royal Trades who confessed to filing fraudulent invoices to evade duty. While this admission shifted the burden of proof to the appellant per SC precedent in United India Insurance, CESTAT determined that principles of natural justice were violated due to non-disclosure of essential documents in the Show Cause Notice. Though this procedural defect was curable, it necessitated remand. Accordingly, CESTAT disposed of the appeal by remanding the matter to the Original Authority for de novo adjudication.
The dispute involved two containers of Gillette brand goods where CESTAT addressed issues of undervaluation. The tribunal found that the goods were not prohibited under Customs Act SS11, but there was clear mis-declaration of transaction value, as admitted by the proprietor of M/s Royal Trades who confessed to filing fraudulent invoices to evade duty. While this admission shifted the burden of proof to the appellant per SC precedent in United India Insurance, CESTAT determined that principles of natural justice were violated due to non-disclosure of essential documents in the Show Cause Notice. Though this procedural defect was curable, it necessitated remand. Accordingly, CESTAT disposed of the appeal by remanding the matter to the Original Authority for de novo adjudication.
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