Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
The HC declined to adjudicate the merits and confined review to the provisional release order, finding certain onerous conditions susceptible to modification; accordingly the HC modified those conditions and directed the respondents to release the seized goods upon compliance with the revised conditions, including execution of bonds for differential duty and adjudication levies as appropriate, while permitting the Department to continue adjudication proceedings. The petitioner was ordered to cooperate to enable expeditious completion of adjudication. The writ petition challenging the provisional release conditions was disposed of consistent with these directions.
The HC declined to adjudicate the merits and confined review to the provisional release order, finding certain onerous conditions susceptible to modification; accordingly the HC modified those conditions and directed the respondents to release the seized goods upon compliance with the revised conditions, including execution of bonds for differential duty and adjudication levies as appropriate, while permitting the Department to continue adjudication proceedings. The petitioner was ordered to cooperate to enable expeditious completion of adjudication. The writ petition challenging the provisional release conditions was disposed of consistent with these directions.
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