Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Section 37A could be invoked on a continuing contravention that extended beyond its insertion, and the appeal was maintainable by the Union of India as an aggrieved person through an authorised officer. The Tribunal held that false answers in ODI filings could not be excused by later form changes, and that protective seizure under Section 37A was wrongly set aside on that basis. It also found the Competent Authority's acceptance of step-down subsidiary reporting compliance and bona fide use of ODI funds to be perverse for want of supporting material. Alleged denial of natural justice was rejected because the respondent had received summons, filed replies, and obtained further time. The impugned order was set aside and the seizure restored.
Section 37A could be invoked on a continuing contravention that extended beyond its insertion, and the appeal was maintainable by the Union of India as an aggrieved person through an authorised officer. The Tribunal held that false answers in ODI filings could not be excused by later form changes, and that protective seizure under Section 37A was wrongly set aside on that basis. It also found the Competent Authority's acceptance of step-down subsidiary reporting compliance and bona fide use of ODI funds to be perverse for want of supporting material. Alleged denial of natural justice was rejected because the respondent had received summons, filed replies, and obtained further time. The impugned order was set aside and the seizure restored.
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