Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC quashed detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
HC quashed detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
