Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Validity of reopening of assessment – the foundation of the reopening itself being erroneous insofar as the reasons recorded are erroneous and are not supported by any evidence but are contrary to the evidence as are available on record - AT
Validity of reopening of assessment – the foundation of the reopening itself being erroneous insofar as the reasons recorded are erroneous and are not supported by any evidence but are contrary to the evidence as are available on record - AT
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