Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Whether the appellant was a "recipient of proceeds of crime" so as to justify provisional attachment was decided against the enforcement agency. Salary credited to the appellant was held not to constitute proceeds of crime because her appointment order and other documentary records substantiated genuine employment, and uncorroborated oral assertions could not override such documents; hence attachment on that basis failed. Alleged receipt of large sums from a company was rejected since documentary material and bank records supported the appellant's explanation that the funds were returned on cancellation of a villa booking; hence that allegation failed. Amounts received as advance forfeiture were supported by the agreement and income-tax return evidencing tax payment, negating proceeds-of-crime characterization; therefore the provisional attachment and its confirmation were set aside and the appeal was allowed - AT
Whether the appellant was a "recipient of proceeds of crime" so as to justify provisional attachment was decided against the enforcement agency. Salary credited to the appellant was held not to constitute proceeds of crime because her appointment order and other documentary records substantiated genuine employment, and uncorroborated oral assertions could not override such documents; hence attachment on that basis failed. Alleged receipt of large sums from a company was rejected since documentary material and bank records supported the appellant's explanation that the funds were returned on cancellation of a villa booking; hence that allegation failed. Amounts received as advance forfeiture were supported by the agreement and income-tax return evidencing tax payment, negating proceeds-of-crime characterization; therefore the provisional attachment and its confirmation were set aside and the appeal was allowed - AT
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