Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
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Customs adjudication in gold smuggling matters turns on the proved seizure, corroboration and nexus, not on untested allegations of a larger conspiracy. The Tribunal treated retracted statements under Section 108 as usable only where supported by independent material such as call data, travel records, recoveries, money trails and other surrounding circumstances, and it held that cross-examination is not an absolute right in quasi-judicial proceedings. Where the department proved a nexus, penalties and confiscation were sustained or reduced; where corroboration was absent, penalties and related confiscations were set aside.
Customs adjudication in gold smuggling matters turns on the proved seizure, corroboration and nexus, not on untested allegations of a larger conspiracy. The Tribunal treated retracted statements under Section 108 as usable only where supported by independent material such as call data, travel records, recoveries, money trails and other surrounding circumstances, and it held that cross-examination is not an absolute right in quasi-judicial proceedings. Where the department proved a nexus, penalties and confiscation were sustained or reduced; where corroboration was absent, penalties and related confiscations were set aside.
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