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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Section 96(a)(i) of the Direct Tax Vivad se Vishwas Scheme was held to exclude only assessments made under the specified search provisions under Sections 132 or 132A. Where the department itself recorded that the reassessment under Section 147 was founded on material impounded during survey under Section 133A, and the earlier Section 153C proceedings had been dropped, the exclusion could not be extended by combining the discarded search-based proceedings with the later survey-based reassessment. The exclusion being statutory required strict construction, and no additional restriction could be read in. The rejection of the declarations was illegal, and the petitioner was entitled to acceptance.
Section 96(a)(i) of the Direct Tax Vivad se Vishwas Scheme was held to exclude only assessments made under the specified search provisions under Sections 132 or 132A. Where the department itself recorded that the reassessment under Section 147 was founded on material impounded during survey under Section 133A, and the earlier Section 153C proceedings had been dropped, the exclusion could not be extended by combining the discarded search-based proceedings with the later survey-based reassessment. The exclusion being statutory required strict construction, and no additional restriction could be read in. The rejection of the declarations was illegal, and the petitioner was entitled to acceptance.
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