Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The HC allowed the petition under section 254(2), holding that the Tribunal's order was vitiated by failure to consider material evidence, submissions made at hearing, and relevant jurisprudence; the Tribunal's conclusion denying the Petitioner deduction under section 80-IA was therefore unsustainable. The court found the impugned order affected by a mistake apparent from the record, rejected the Revenue's reliance on contrary authorities as misconceived, set aside the Tribunal's decision, and remitted the appeals to the Tribunal for fresh adjudication in accordance with law. Directions were given to decide the matters de novo after considering the factual documents and legal contentions placed on record.
The HC allowed the petition under section 254(2), holding that the Tribunal's order was vitiated by failure to consider material evidence, submissions made at hearing, and relevant jurisprudence; the Tribunal's conclusion denying the Petitioner deduction under section 80-IA was therefore unsustainable. The court found the impugned order affected by a mistake apparent from the record, rejected the Revenue's reliance on contrary authorities as misconceived, set aside the Tribunal's decision, and remitted the appeals to the Tribunal for fresh adjudication in accordance with law. Directions were given to decide the matters de novo after considering the factual documents and legal contentions placed on record.
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