Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Revision of an assessment for lack of inquiry requires an erroneous and prejudicial order, not merely a different view of matters examined during scrutiny. Where the Assessing Officer made inquiries into depreciation on fixed assets, commission paid to a non-resident, and deductions for employing new workmen, and applied mind to the responses, revision was not sustainable. The Principal Commissioner had identified neither a flaw in the assessee's replies nor a specific defect in the prescribed audit report. The revision order was quashed, and the tax appeal was dismissed because the Tribunal's findings disclosed no legal infirmity.
Revision of an assessment for lack of inquiry requires an erroneous and prejudicial order, not merely a different view of matters examined during scrutiny. Where the Assessing Officer made inquiries into depreciation on fixed assets, commission paid to a non-resident, and deductions for employing new workmen, and applied mind to the responses, revision was not sustainable. The Principal Commissioner had identified neither a flaw in the assessee's replies nor a specific defect in the prescribed audit report. The revision order was quashed, and the tax appeal was dismissed because the Tribunal's findings disclosed no legal infirmity.
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