Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
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