Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
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