Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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The HC dismissed the appeal and upheld CESTAT's imposition of penalties under ss.112(a) and 112(b) of the CA, 1962 for conspiracy and facilitation of illegal importation, finding no substantial question of law. The G-card holder (Appellant A) was absolved by CESTAT for lack of signature or interaction; the H-card holder (Appellant B) was held complicit based on admissions and prior involvement in clearance of similar consignments; the supervisor (Appellant C) was held liable for active supervision and approval of clearance documents. CESTAT's sympathetic reduction of penalties was endorsed; appellants must deposit the imposed penalties within three months. Appeal dismissed.
The HC dismissed the appeal and upheld CESTAT's imposition of penalties under ss.112(a) and 112(b) of the CA, 1962 for conspiracy and facilitation of illegal importation, finding no substantial question of law. The G-card holder (Appellant A) was absolved by CESTAT for lack of signature or interaction; the H-card holder (Appellant B) was held complicit based on admissions and prior involvement in clearance of similar consignments; the supervisor (Appellant C) was held liable for active supervision and approval of clearance documents. CESTAT's sympathetic reduction of penalties was endorsed; appellants must deposit the imposed penalties within three months. Appeal dismissed.
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