Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
A customs broker's penalty under the residuary provision was set aside because its role was limited to filing Bills of Entry on importer-supplied information, with no proof that it advised or was responsible for the incorrect tariff classification. The Tribunal held that the statutory duty to make a truthful declaration lay on the importer, and unproven allegations of CBLR violations could not sustain liability under Section 117. It also held that post-resolution show cause notices could not survive once the importers' resolution plan had been approved, as pre-resolution claims not included in the plan stood extinguished under insolvency law. The consequential demands were therefore unsustainable.
A customs broker's penalty under the residuary provision was set aside because its role was limited to filing Bills of Entry on importer-supplied information, with no proof that it advised or was responsible for the incorrect tariff classification. The Tribunal held that the statutory duty to make a truthful declaration lay on the importer, and unproven allegations of CBLR violations could not sustain liability under Section 117. It also held that post-resolution show cause notices could not survive once the importers' resolution plan had been approved, as pre-resolution claims not included in the plan stood extinguished under insolvency law. The consequential demands were therefore unsustainable.
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