Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the exis...
Co-accused statements and WhatsApp-chat material cannot support customs penalties where the statements lack independent corroboration, the makers are not cross-examined, and electronic data from a seized phone is not reliable or cogent. Penalties for assisting import of concealed prohibited or misdeclared goods require proof that the person knowingly abetted conduct rendering goods liable to confiscation. Penalties for false declarations additionally require knowing or intentional use of materially false documents. Without proof of knowledge, deliberate conduct, or false declaration, the penalties were set aside.
Co-accused statements and WhatsApp-chat material cannot support customs penalties where the statements lack independent corroboration, the makers are not cross-examined, and electronic data from a seized phone is not reliable or cogent. Penalties for assisting import of concealed prohibited or misdeclared goods require proof that the person knowingly abetted conduct rendering goods liable to confiscation. Penalties for false declarations additionally require knowing or intentional use of materially false documents. Without proof of knowledge, deliberate conduct, or false declaration, the penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
