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...
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Revised Customs prosecution thresholds for precious-metal smuggling may extend to pending complaints if the goods' value is below the updated limit. The later circular changes only the monetary threshold and preserves the earlier circular's other conditions. Neither circular prohibits consideration of withdrawal after prosecution sanction has issued; the Magistrate retains discretion under the earlier framework to decide whether the prosecution should continue. Where withdrawal was rejected solely because sanction had issued, reconsideration under the applicable circulars is required.
Revised Customs prosecution thresholds for precious-metal smuggling may extend to pending complaints if the goods' value is below the updated limit. The later circular changes only the monetary threshold and preserves the earlier circular's other conditions. Neither circular prohibits consideration of withdrawal after prosecution sanction has issued; the Magistrate retains discretion under the earlier framework to decide whether the prosecution should continue. Where withdrawal was rejected solely because sanction had issued, reconsideration under the applicable circulars is required.
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