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...
CESTAT adjudicated a customs smuggling case involving refrigerant gas (HCFC-22) smuggling. The tribunal found clear evidence of a pre-planned meeting at McDonald's involving four individuals who deliberately conspired to clear restricted goods. Phone records, forensic examination, and call details established the appellants' involvement. The tribunal applied a preponderance of probability standard, noting the lower evidentiary threshold in tax evasion cases. Manish Jalhotra was identified as the mastermind. The court upheld confiscation of restricted goods and penalties under Section 112(a) of the Customs Act, 1962, based on the appellants' active participation in the smuggling conspiracy. The appeals were dismissed, confirming the original penalties.
CESTAT adjudicated a customs smuggling case involving refrigerant gas (HCFC-22) smuggling. The tribunal found clear evidence of a pre-planned meeting at McDonald's involving four individuals who deliberately conspired to clear restricted goods. Phone records, forensic examination, and call details established the appellants' involvement. The tribunal applied a preponderance of probability standard, noting the lower evidentiary threshold in tax evasion cases. Manish Jalhotra was identified as the mastermind. The court upheld confiscation of restricted goods and penalties under Section 112(a) of the Customs Act, 1962, based on the appellants' active participation in the smuggling conspiracy. The appeals were dismissed, confirming the original penalties.
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