Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
A High Court held that an investigation-stage communication issued after the petitioner's representative indicated willingness to pay differential duty was not a statutory demand fastening customs liability, so the communication was quashed and the department was required to commence regular adjudication by issuing a show cause notice. The Court also held that payment made during investigation, whether under protest or otherwise, does not bar adjudication and may be appropriated only against the final liability determined in that process. Refund of the amount deposited during investigation was declined, and no further demand or recovery was permitted until adjudication was completed.
A High Court held that an investigation-stage communication issued after the petitioner's representative indicated willingness to pay differential duty was not a statutory demand fastening customs liability, so the communication was quashed and the department was required to commence regular adjudication by issuing a show cause notice. The Court also held that payment made during investigation, whether under protest or otherwise, does not bar adjudication and may be appropriated only against the final liability determined in that process. Refund of the amount deposited during investigation was declined, and no further demand or recovery was permitted until adjudication was completed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
