Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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The CESTAT allowed the appeal, setting aside the order of confiscation and the redemption fine in respect of seized consignments of black pepper, dry peas and dry khajur, concluding that none were "notified goods" and that the Revenue failed to discharge the statutory burden of proving smuggling or foreign origin; testing reports were inconclusive. Consequently the confiscation order, the redemption fine and all penalties against the appellant proprietor and the godown-keeper were quashed. The Tribunal held that absent admissible evidence establishing illicit origin, neither confiscation nor penalty could be sustained, and the appeal was disposed of in favour of the appellant.
The CESTAT allowed the appeal, setting aside the order of confiscation and the redemption fine in respect of seized consignments of black pepper, dry peas and dry khajur, concluding that none were "notified goods" and that the Revenue failed to discharge the statutory burden of proving smuggling or foreign origin; testing reports were inconclusive. Consequently the confiscation order, the redemption fine and all penalties against the appellant proprietor and the godown-keeper were quashed. The Tribunal held that absent admissible evidence establishing illicit origin, neither confiscation nor penalty could be sustained, and the appeal was disposed of in favour of the appellant.
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