Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Examination report finding that imported speakers were 'cone' type based on undisputed parabolic diaphragm shape was accepted, so the original classification as 'dome' type was set aside and the importer granted benefit under Notification No.21/2002 Cus. The tribunal held that classification by physical characteristics should ordinarily be resolved by expert sampling, but where the examination report is undisputed after prolonged litigation a remand was unnecessary. Invocation of the extended limitation proviso and imposition of penalties was rejected because no suppression or wilful misstatement was found; mere claim of an exemption does not amount to concealment.
Examination report finding that imported speakers were 'cone' type based on undisputed parabolic diaphragm shape was accepted, so the original classification as 'dome' type was set aside and the importer granted benefit under Notification No.21/2002 Cus. The tribunal held that classification by physical characteristics should ordinarily be resolved by expert sampling, but where the examination report is undisputed after prolonged litigation a remand was unnecessary. Invocation of the extended limitation proviso and imposition of penalties was rejected because no suppression or wilful misstatement was found; mere claim of an exemption does not amount to concealment.
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