Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
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