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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The CESTAT allowed the appeal and set aside the penalty imposed under s.114(iii) of the Customs Act against the CHA. The Tribunal held that the adjudicatory record did not establish culpable conduct by the Appellant: exports were examined and passed by Customs officers, the Appellant obtained the exporter's signature on the shipping bills which constituted sufficient authorization in the absence of any prescribed proforma, and the prosecution failed to prove non-verification or fraudulent overvaluation attributable to the CHA. In consequence, statutory penalty under s.114 was unwarranted and the impugned order imposing penalty is quashed, with the appeal accordingly allowed.
The CESTAT allowed the appeal and set aside the penalty imposed under s.114(iii) of the Customs Act against the CHA. The Tribunal held that the adjudicatory record did not establish culpable conduct by the Appellant: exports were examined and passed by Customs officers, the Appellant obtained the exporter's signature on the shipping bills which constituted sufficient authorization in the absence of any prescribed proforma, and the prosecution failed to prove non-verification or fraudulent overvaluation attributable to the CHA. In consequence, statutory penalty under s.114 was unwarranted and the impugned order imposing penalty is quashed, with the appeal accordingly allowed.
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