Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
