Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Page of 4801
Press 'Enter' after typing page number.
341 to 360 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT allowed the appeals, set aside the impugned order and quashed penalties and confiscation measures. The Tribunal held penalties under s.114(iii) and s.114AA could not be sustained against certain partners and firms because there was no evidence of their knowledge, collusion or acts rendering goods liable to confiscation under s.113; the culpable acts were attributed to the tug's master and a supervisor who procured port clearance and effected supplies without filing manifests or shipping bills. The owner of the tug was absolved of liability and the confiscation and redemption fine under s.115(2) were held unsustainable. The Commissioner's order dated August 2015 was set aside and the appeals allowed.
CESTAT allowed the appeals, set aside the impugned order and quashed penalties and confiscation measures. The Tribunal held penalties under s.114(iii) and s.114AA could not be sustained against certain partners and firms because there was no evidence of their knowledge, collusion or acts rendering goods liable to confiscation under s.113; the culpable acts were attributed to the tug's master and a supervisor who procured port clearance and effected supplies without filing manifests or shipping bills. The owner of the tug was absolved of liability and the confiscation and redemption fine under s.115(2) were held unsustainable. The Commissioner's order dated August 2015 was set aside and the appeals allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
