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...
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
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