Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
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