Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
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Shipping bill amendments were allowed under Section 149 to correct the reward column from "No" to "Yes" for MEIS claims, as the wrong entry was treated as a curable procedural lapse and not a bar to substantive export incentive. The Tribunal held that delay in seeking amendment must be assessed on the facts of each case, and the notification-based time limit could be extended where the competent customs authority was satisfied with the explanation. The preliminary forum objection was rejected because the matter had long remained before a Single Member without objection from Revenue. Consequential relief was granted.
Shipping bill amendments were allowed under Section 149 to correct the reward column from "No" to "Yes" for MEIS claims, as the wrong entry was treated as a curable procedural lapse and not a bar to substantive export incentive. The Tribunal held that delay in seeking amendment must be assessed on the facts of each case, and the notification-based time limit could be extended where the competent customs authority was satisfied with the explanation. The preliminary forum objection was rejected because the matter had long remained before a Single Member without objection from Revenue. Consequential relief was granted.
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