Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC
Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC
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