Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.
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