Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
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