Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Issue concerns smuggling allegations of gold, applicability of statutory specified area designation, and the burden of proof on revenue to establish foreign origin. The tribunal found absence of foreign markings, recovery outside customs or specified areas, and documentary records of lawful possession including tax returns and auditor certificate, which were not impugned by the revenue; on that evidentiary basis the revenue failed to produce positive evidence of foreign origin. The analysis addressed provisional release, seizure and confiscation of conveyance and accessories, and comparative purity as factual indicators of origin.
Issue concerns smuggling allegations of gold, applicability of statutory specified area designation, and the burden of proof on revenue to establish foreign origin. The tribunal found absence of foreign markings, recovery outside customs or specified areas, and documentary records of lawful possession including tax returns and auditor certificate, which were not impugned by the revenue; on that evidentiary basis the revenue failed to produce positive evidence of foreign origin. The analysis addressed provisional release, seizure and confiscation of conveyance and accessories, and comparative purity as factual indicators of origin.
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