Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Pre-movement e-way bill compliance requires the e-way bill to be generated before goods begin moving, with the tax invoice and e-way bill carried by the person in charge. Generating those documents only after interception does not cure transportation undertaken without them. Their absence at interception creates a rebuttable presumption of intent to evade tax, which may be displaced only by a reasonable explanation. The explanation did not rebut that presumption, and the detention-related penalty under section 129 was sustained.
Pre-movement e-way bill compliance requires the e-way bill to be generated before goods begin moving, with the tax invoice and e-way bill carried by the person in charge. Generating those documents only after interception does not cure transportation undertaken without them. Their absence at interception creates a rebuttable presumption of intent to evade tax, which may be displaced only by a reasonable explanation. The explanation did not rebut that presumption, and the detention-related penalty under section 129 was sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
