Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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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