Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
The first proviso to Section 129A(1) excludes Tribunal appellate...
Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory revision.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of the method of carriage or issues concerning the merits of confiscation. Challenges to confiscation orders involving such baggage must therefore be pursued through the statutory revisionary remedy under Section 129DD, rather than by appeal before the Tribunal. Appeal papers filed before the Tribunal are to be returned for pursuing revision.
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as baggage. Gold chains brought into India by an arriving international passenger retain their character as baggage regardless of the method of carriage or issues concerning the merits of confiscation. Challenges to confiscation orders involving such baggage must therefore be pursued through the statutory revisionary remedy under Section 129DD, rather than by appeal before the Tribunal. Appeal papers filed before the Tribunal are to be returned for pursuing revision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
