Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
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