PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT held that non-return of seized documents and the laptop, including non-relied upon materials, violated principles of natural justice and impaired the appellant's right to an effective defence against rejection of declared transaction value and re-determination under the Customs Valuation Rules, 1988. The Tribunal emphasized that the Department cannot act contrary to its own circulars and that it is for the assessee to decide how to use non-relied documents to contest the case. Consequently, the impugned order was set aside and the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication.
CESTAT held that non-return of seized documents and the laptop, including non-relied upon materials, violated principles of natural justice and impaired the appellant's right to an effective defence against rejection of declared transaction value and re-determination under the Customs Valuation Rules, 1988. The Tribunal emphasized that the Department cannot act contrary to its own circulars and that it is for the assessee to decide how to use non-relied documents to contest the case. Consequently, the impugned order was set aside and the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication.
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