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Cus - Requirement in clause 3(ii) of PN 55 of 2024, dated 24 June 2024 does not affect Petitioner's statutory entitlement - By challenging the notice, petitioner cannot seek a direction to assess B/E by directly granting benefit of Customs notification 46/2011-Cus: HCCX - RSP - SWAM Act and Rules do not apply to goods exported out of India - Exemption under Notfn. 3/2006-CE not available for biscuits exported - Rebate to be allowed: HCCX - It is a well-settled position that the decision is rendered in the context of the facts - If the facts are different, then the ratio of the said decision cannot be applied to another case mechanically: HCSingapore remains hot destination for Indian tourists - 13% growth thus far in 2024NDPS - Provisions of Section 50 need to be complied with only in cases of personal search and not where it is of the bag of the person being searched: HCNDPS - 1,061 grams of heroin seized - To grant bail in situations of seizure of commercial quantity of contraband, rigours of Section 37 of NDPS Act applies: HCNDPS - Proforma notices - Providing a pre-typed proforma is a practice which is to be deprecated when s.50 requires options to be given to the person being searched: HCJustice Sanjiv Khanna appointed as next CJI; to take oath on Nov 11GST - Section 6(2)(b) of the KGST Act, 2017 - Prior to the State GST Authorities issuing impugned SCNs, Central GST Authorities had already initiated proceedings - SCNs are clearly illegal, arbitrary and without jurisdiction - Same deserve to be quashed: HCSC removes law degree qualification to become legal correspondentI-T - Consideration paid for acquisition of shrink wrapped software is not taxable as 'royalty': HCMormugao becomes India's pioneering port to implement Green Ship IncentivesI-T - Genuine hardship faced by assessee in filing her return can be condoned u/s 119(2): HCGadkari pushes for innovation in Road Safety TechnologyBroad India-China consensus to resolve differences in certain areas along LAC: RMGeM signs MoU with Sikkim for increasing adoption of GeMCyclone Dana makes landfall on Odisha coast; heavy rains & howling winds roil lifeGerman Chancellor Olaf Scholz lands in New Delhi on 3-day official visitG20 Ministers agree on sustainable development and greater role for women in world tradeEarth to be warmer by 3 degrees by turn of century: UN Report

MESSAGE BOARD

   

Doctrine of Proportionality


DOCTRINE OF PROPORTIONALITY

WHEN YOU ARE CAUGHT EVADING TAX IT IS 100% PENALTY.
IN CASE YOU CAUGHT WITH WITHOUT OR DEFECTIVE E WAY BILL FOR MOVEMENT OF GOODS PENALTY IS 200% OF TAX.

21/02/2024

 

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Shri K C Tyagi addressing the gathering at the TIOL Awards 2024.



Dr. P Thiaga Rajan addressing the gathering at the TIOL Awards 2024.