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...
Classification of imported squid liver/meal powder turns on compositional analysis showing soyabean meal at ~4050%, making the vegetable protein formative of the products character under the essential character test; accordingly the goods are classifiable as preparations of a kind used in animal feeding and not as fish meal, and reclassification is affirmed. Show Cause Notices, though not verbatim adjudications, sufficiently identified misclassification, correct heading and reasons to satisfy natural justice, and thus sustain the demands. Non-disclosure of substantial soyabean content constitutes suppression of material facts, validating invocation of extended limitation for concealment. Where suppression is established, mandatory penalties and confiscation for mis-declaration are sustainable and upheld.
Classification of imported squid liver/meal powder turns on compositional analysis showing soyabean meal at ~4050%, making the vegetable protein formative of the products character under the essential character test; accordingly the goods are classifiable as preparations of a kind used in animal feeding and not as fish meal, and reclassification is affirmed. Show Cause Notices, though not verbatim adjudications, sufficiently identified misclassification, correct heading and reasons to satisfy natural justice, and thus sustain the demands. Non-disclosure of substantial soyabean content constitutes suppression of material facts, validating invocation of extended limitation for concealment. Where suppression is established, mandatory penalties and confiscation for mis-declaration are sustainable and upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
