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...
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
Classification dispute over imported HP Latex printers turned on whether devices are standalone inkjet printers or printing machines 'capable of connecting to an automatic data processing machine or to a network'; factual characteristics, connectivity, substrate size and installation requirements supported classification as printing machines, and the adjudicating authority's tariff classification is upheld. Confiscation and redemption fine: notice under the Customs Act limited to proposal to confiscate and authority must access goods to order confiscation, therefore confiscation set aside. Allegations of wilful misstatement or suppression are remanded for fresh adjudication for determination of ingredients permitting penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
