Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Statements recorded during customs inquiries are relevant only if the maker is examined as a witness before the adjudicating authority, the authority forms an opinion to admit the statement in the interests of justice, and the opposing party is afforded cross examination; absent that procedure the statement lacks evidential value. Where goods are seized as suspected smuggled articles, the burden to prove they are not smuggled lies on the person from whose possession they were taken (or an owner claimant); however, lacking foreign markings or requisite purity, the Revenue must prove a reasonable belief of foreign origin. Penalties imposed on a non possessor/non claimant were set aside and the appeal allowed.
Statements recorded during customs inquiries are relevant only if the maker is examined as a witness before the adjudicating authority, the authority forms an opinion to admit the statement in the interests of justice, and the opposing party is afforded cross examination; absent that procedure the statement lacks evidential value. Where goods are seized as suspected smuggled articles, the burden to prove they are not smuggled lies on the person from whose possession they were taken (or an owner claimant); however, lacking foreign markings or requisite purity, the Revenue must prove a reasonable belief of foreign origin. Penalties imposed on a non possessor/non claimant were set aside and the appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
