Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
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