Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The second proviso to Section 46(3) was applied as a discretionary power, so late fee on delayed supplementary Bills of Entry was not to be levied mechanically in every case. Where the original Bills of Entry had been filed in time, the excess cargo later detected formed part of the same consignments, and the delay was not attributable to the appellant, waiver was justified. The Tribunal also noted the Board circular and departmental SOP requiring charges, fines and penalties to be imposed judiciously, and followed Blueleaf Trading Company as directly applicable. The impugned orders were set aside to the extent of late fee, and consequential relief was granted.
The second proviso to Section 46(3) was applied as a discretionary power, so late fee on delayed supplementary Bills of Entry was not to be levied mechanically in every case. Where the original Bills of Entry had been filed in time, the excess cargo later detected formed part of the same consignments, and the delay was not attributable to the appellant, waiver was justified. The Tribunal also noted the Board circular and departmental SOP requiring charges, fines and penalties to be imposed judiciously, and followed Blueleaf Trading Company as directly applicable. The impugned orders were set aside to the extent of late fee, and consequential relief was granted.
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