Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
