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...
Deemed notices issued between 1 April 2021 and 30 June 2021 stopped the limitation clock, and only the surviving balance period could be used for the section 148 notice after the section 148A(d) order. Applying that rule, no effective period remained for AY 2015-16, while only a short residual period survived for AYs 2016-17 and 2017-18, so the July 2022 notices were time-barred and jurisdictionally invalid. For AYs 2016-17 and 2017-18, approval from the Principal Commissioner was also insufficient because the statute required sanction from the competent authority under section 151(ii). The reassessment and the appellate remand were quashed.
Deemed notices issued between 1 April 2021 and 30 June 2021 stopped the limitation clock, and only the surviving balance period could be used for the section 148 notice after the section 148A(d) order. Applying that rule, no effective period remained for AY 2015-16, while only a short residual period survived for AYs 2016-17 and 2017-18, so the July 2022 notices were time-barred and jurisdictionally invalid. For AYs 2016-17 and 2017-18, approval from the Principal Commissioner was also insufficient because the statute required sanction from the competent authority under section 151(ii). The reassessment and the appellate remand were quashed.
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