Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
