Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The AT dismissed the appeal, upholding the adjudicating authority's refusal to permit cross-examination and to furnish additional documents. The tribunal found the application for cross-examination premature, non-specific and bereft of any articulable need-seeking examination of unspecified passport holders, bank employees and officers-and therefore an abuse designed to delay summary quasi-judicial proceedings. The demand for documents was held contrary to the noticee's prior statements recorded under Section 108 of the Customs Act, with no credible evidence of retraction. In the absence of any demonstrable illegality or prejudice from the impugned order, the appeal fails and is dismissed.
The AT dismissed the appeal, upholding the adjudicating authority's refusal to permit cross-examination and to furnish additional documents. The tribunal found the application for cross-examination premature, non-specific and bereft of any articulable need-seeking examination of unspecified passport holders, bank employees and officers-and therefore an abuse designed to delay summary quasi-judicial proceedings. The demand for documents was held contrary to the noticee's prior statements recorded under Section 108 of the Customs Act, with no credible evidence of retraction. In the absence of any demonstrable illegality or prejudice from the impugned order, the appeal fails and is dismissed.
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