Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Statements recorded under section 108 were held inadmissible to prove smuggling, and the finding based on those statements was set aside. In town seizure circumstances with no foreign marking and purity below 99.9%, the burden under section 123 rests on the Revenue to prove reasonable belief of foreign origin; consequence: confiscation unsupported by evidence was reversed. Seizure was invalid for lack of reasonable belief under section 110, so confiscation under the Customs prohibitions and unloading provisions could not be sustained. Because confiscation failed on merits, penalties premised on that confiscation, and penalty for alleged use of fabricated invoices, were quashed and the appeal allowed.
Statements recorded under section 108 were held inadmissible to prove smuggling, and the finding based on those statements was set aside. In town seizure circumstances with no foreign marking and purity below 99.9%, the burden under section 123 rests on the Revenue to prove reasonable belief of foreign origin; consequence: confiscation unsupported by evidence was reversed. Seizure was invalid for lack of reasonable belief under section 110, so confiscation under the Customs prohibitions and unloading provisions could not be sustained. Because confiscation failed on merits, penalties premised on that confiscation, and penalty for alleged use of fabricated invoices, were quashed and the appeal allowed.
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