Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Mechanical approval for search assessments under section 153D was held invalid where the sanction was consolidated, year-neutral and showed no application of mind, so the assessments were quashed as void ab initio. Completed years could not be reopened under section 153A in the absence of incriminating material. Where the Revenue relied on documents from a third party's search, the mandatory section 153C route had to be followed, and assessments framed without it were without jurisdiction. The Tribunal also deleted additions based on estimated project income, loose sheets without corroboration, assumed project receipts, and cash deposits supported by agricultural records and sale documents.
Mechanical approval for search assessments under section 153D was held invalid where the sanction was consolidated, year-neutral and showed no application of mind, so the assessments were quashed as void ab initio. Completed years could not be reopened under section 153A in the absence of incriminating material. Where the Revenue relied on documents from a third party's search, the mandatory section 153C route had to be followed, and assessments framed without it were without jurisdiction. The Tribunal also deleted additions based on estimated project income, loose sheets without corroboration, assumed project receipts, and cash deposits supported by agricultural records and sale documents.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
