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...
Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC
Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC
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