Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
The dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
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