Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
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