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...
In PMLA provisional attachment matters, the HC followed its earlier Division Bench ruling on the same common Tribunal order and materially identical facts, holding that the attachment lacked a valid reason to believe and that the adjudication notice was issued mechanically without application of mind, defects going to jurisdiction. As no fresh material justified a different view, the HC applied judicial propriety, declined to interfere, and left undisturbed the Tribunal's direction to release the properties subject to an indemnity bond.
In PMLA provisional attachment matters, the HC followed its earlier Division Bench ruling on the same common Tribunal order and materially identical facts, holding that the attachment lacked a valid reason to believe and that the adjudication notice was issued mechanically without application of mind, defects going to jurisdiction. As no fresh material justified a different view, the HC applied judicial propriety, declined to interfere, and left undisturbed the Tribunal's direction to release the properties subject to an indemnity bond.
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