Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
