Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
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