Cross designation of tax Authority enables income tax adjudicators to assume customs adjudication and transfer pending proceedings. Amendment to section 28F authorises, by notification, an Authority constituted under section 245 O of the Income tax Act to act as an Authority under the Customs Chapter; on publication of that notification the previously constituted Authority shall cease to exercise jurisdiction, the qualifying officer reference in clause (b) of section 245 O(2) is to be construed as a reference to an officer of the Indian Customs and Central Excise Service qualified to be a Board member, and all pending applications and proceedings shall be transferred to the authorised Authority at their existing stage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cross designation of tax Authority enables income tax adjudicators to assume customs adjudication and transfer pending proceedings.
Amendment to section 28F authorises, by notification, an Authority constituted under section 245 O of the Income tax Act to act as an Authority under the Customs Chapter; on publication of that notification the previously constituted Authority shall cease to exercise jurisdiction, the qualifying officer reference in clause (b) of section 245 O(2) is to be construed as a reference to an officer of the Indian Customs and Central Excise Service qualified to be a Board member, and all pending applications and proceedings shall be transferred to the authorised Authority at their existing stage.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
