Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC
Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC
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