Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Jurisdictional defect in an assessment may be raised in collateral penalty proceedings where the assessment was made without a valid notice under section 143(2) from the jurisdictional Assessing Officer. An order made without jurisdiction is a nullity and may be challenged whenever enforcement or reliance is attempted, notwithstanding that the assessment has attained finality. Because the assessment was invalid and non est, the consequential penalty order was quashed.
Jurisdictional defect in an assessment may be raised in collateral penalty proceedings where the assessment was made without a valid notice under section 143(2) from the jurisdictional Assessing Officer. An order made without jurisdiction is a nullity and may be challenged whenever enforcement or reliance is attempted, notwithstanding that the assessment has attained finality. Because the assessment was invalid and non est, the consequential penalty order was quashed.
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