Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
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