Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
