Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - proceedings initiated against the deceased abated on his death in the absence of any provision in the Central Excises and Salt Act - SC
Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes and it is nobody's case that he has maneuvered his own death in order to evade excise duty - proceedings initiated against the deceased abated on his death in the absence of any provision in the Central Excises and Salt Act - SC
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