Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
A claim of forged Chartered Accountant certificates in a non-resident to resident share transfer failed because the appellant relied only on an uncorroborated denial and produced no independent proof of forgery. The Tribunal noted that the required documents had been routed through the authorised dealer bank, the transaction had been reported, and other material, including a later Chartered Accountant certificate and an invoice linked to the certificates, supported the respondents' version. In the absence of a police complaint or other corroborative evidence, mere suspicion was insufficient to displace the documentary record or establish contravention of the applicable FEMA and RBI transfer and pricing requirements. The appeal was dismissed and the respondents' exoneration was upheld.
A claim of forged Chartered Accountant certificates in a non-resident to resident share transfer failed because the appellant relied only on an uncorroborated denial and produced no independent proof of forgery. The Tribunal noted that the required documents had been routed through the authorised dealer bank, the transaction had been reported, and other material, including a later Chartered Accountant certificate and an invoice linked to the certificates, supported the respondents' version. In the absence of a police complaint or other corroborative evidence, mere suspicion was insufficient to displace the documentary record or establish contravention of the applicable FEMA and RBI transfer and pricing requirements. The appeal was dismissed and the respondents' exoneration was upheld.
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