Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Cross-objections were held maintainable under Section 129A(4) of the Customs Act despite withdrawal of the departmental appeal, because they operate as an independent proceeding once filed. On merits, the imported vehicle was declared used but found brand new, and non-compliance with import policy and motor vehicle requirements justified confiscation under Section 111(d). However, the goods were treated as regulatory-breach goods rather than absolutely prohibited goods, so absolute confiscation was found excessive. The Tribunal therefore allowed redemption on payment of fine, applicable duty and interest, while leaving the reduced penalty undisturbed.
Cross-objections were held maintainable under Section 129A(4) of the Customs Act despite withdrawal of the departmental appeal, because they operate as an independent proceeding once filed. On merits, the imported vehicle was declared used but found brand new, and non-compliance with import policy and motor vehicle requirements justified confiscation under Section 111(d). However, the goods were treated as regulatory-breach goods rather than absolutely prohibited goods, so absolute confiscation was found excessive. The Tribunal therefore allowed redemption on payment of fine, applicable duty and interest, while leaving the reduced penalty undisturbed.
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