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...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
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Gold seizure requires a pre-existing, objectively sustainable reasonable belief that goods are liable to confiscation; a statutory burden to establish licit acquisition cannot retrospectively cure the absence of that foundation. Foreign origin and illicit importation require reliable evidence beyond concealment, missing documents at interception, or general smuggling intelligence; traceable stock, purchase, inheritance and melting records must be properly tested. A retracted customs statement cannot substantively establish smuggling without corroboration and applicable procedural safeguards, especially where investigative material contradicts it. Penalty requires independent proof of each person's conscious act or omission and the requisite knowledge or intent.
Gold seizure requires a pre-existing, objectively sustainable reasonable belief that goods are liable to confiscation; a statutory burden to establish licit acquisition cannot retrospectively cure the absence of that foundation. Foreign origin and illicit importation require reliable evidence beyond concealment, missing documents at interception, or general smuggling intelligence; traceable stock, purchase, inheritance and melting records must be properly tested. A retracted customs statement cannot substantively establish smuggling without corroboration and applicable procedural safeguards, especially where investigative material contradicts it. Penalty requires independent proof of each person's conscious act or omission and the requisite knowledge or intent.
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