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...
Reopening of assessment u/s 147 - the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - The mere filing of letter dated 07.12.2021 will not exonerate the petitioners from not responding to the earlier and subsequent notices issued and it is of the considered view that no infirmity is made out warranting interference in the impugned orders under Article 226 of the Constitution of India. - HC
Reopening of assessment u/s 147 - the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - The mere filing of letter dated 07.12.2021 will not exonerate the petitioners from not responding to the earlier and subsequent notices issued and it is of the considered view that no infirmity is made out warranting interference in the impugned orders under Article 226 of the Constitution of India. - HC
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