Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Page of 4891
Press 'Enter' after typing page number.
21 to 40 of 97814 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 124's first proviso permits oral notice at the concerned...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
