Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Page of 4817
Press 'Enter' after typing page number.
2381 to 2400 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT adjudicated a gold smuggling case involving alleged abetment under Customs Act Sections 112(a) and 112(b). The tribunal found the appellant orchestrated gold smuggling through two carriers with limited financial means. Key evidence included carriers' inconsistent statements, inability to prove legitimate gold purchase, and appellant's non-cooperation during investigation. The tribunal determined the appellant was the mastermind, having funded carriers' travel and accommodation. Despite counsel's arguments challenging oral statements' evidentiary value, the tribunal upheld seizure and confiscation as lawful. The appellant's failure to appear before customs authorities and carriers' inability to substantiate gold acquisition source led to dismissal of the appeal, confirming penalties under specified statutory provisions.
CESTAT adjudicated a gold smuggling case involving alleged abetment under Customs Act Sections 112(a) and 112(b). The tribunal found the appellant orchestrated gold smuggling through two carriers with limited financial means. Key evidence included carriers' inconsistent statements, inability to prove legitimate gold purchase, and appellant's non-cooperation during investigation. The tribunal determined the appellant was the mastermind, having funded carriers' travel and accommodation. Despite counsel's arguments challenging oral statements' evidentiary value, the tribunal upheld seizure and confiscation as lawful. The appellant's failure to appear before customs authorities and carriers' inability to substantiate gold acquisition source led to dismissal of the appeal, confirming penalties under specified statutory provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
