Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The HC dismissed the appeal as not maintainable, holding that the Instruction dated 02.11.2023 permits appeals irrespective of the monetary threshold only where one of three conditions is satisfied-challenge to constitutional validity, judicial declaration of illegality of a Notification/Instruction/Order/Circular, or legal/recurring classification and refund issues-and that "smuggled goods" is not one of those exceptions. The court rejected judicially reading "smuggled goods" into the Instruction, finding the text clear and unambiguous. Even assuming smuggling were includable, the CESTAT had determined the gold was not shown to be smuggled and the total amount including penalty (below Rs.1 crore) fell short of the threshold; accordingly the appeal was dismissed as not maintainable.
The HC dismissed the appeal as not maintainable, holding that the Instruction dated 02.11.2023 permits appeals irrespective of the monetary threshold only where one of three conditions is satisfied-challenge to constitutional validity, judicial declaration of illegality of a Notification/Instruction/Order/Circular, or legal/recurring classification and refund issues-and that "smuggled goods" is not one of those exceptions. The court rejected judicially reading "smuggled goods" into the Instruction, finding the text clear and unambiguous. Even assuming smuggling were includable, the CESTAT had determined the gold was not shown to be smuggled and the total amount including penalty (below Rs.1 crore) fell short of the threshold; accordingly the appeal was dismissed as not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
