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...
Failure to pass a consequential order within the statutory limitation caused the assessment to abate because the order giving effect to the appellate decision was a quasi-judicial recomputation of tax liability, not a mere administrative formality. The appellate order had changed the basis of taxation and required verification and hearing, so the Assessing Officer had to act within the prescribed period; once that period expired, no further demand could be enforced and the return stood accepted as filed. As the penalty proceedings depended on the original assessment basis, the disappearance of that foundation rendered the penalty order and demand notice unsustainable, with refund of any recovered amount and applicable interest.
Failure to pass a consequential order within the statutory limitation caused the assessment to abate because the order giving effect to the appellate decision was a quasi-judicial recomputation of tax liability, not a mere administrative formality. The appellate order had changed the basis of taxation and required verification and hearing, so the Assessing Officer had to act within the prescribed period; once that period expired, no further demand could be enforced and the return stood accepted as filed. As the penalty proceedings depended on the original assessment basis, the disappearance of that foundation rendered the penalty order and demand notice unsustainable, with refund of any recovered amount and applicable interest.
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