Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Maintainability of appeal before the High Court - A plain reading of sub-section (2) of section 130 of the 1962 Act would demonstrate, that the appeal to this Court could be preferred either by the Principal Commissioner of Customs or Commissioner of Customs or even “other party” aggrieved by any order of the Tribunal. The DA, to our minds, would if nothing else, fall within the category of “other party”. Therefore, this objection is without merit, and hence is rejected. - The preliminary objection taken by the respondents, as regards the maintainability of the instant appeal, cannot be sustained - HC
Maintainability of appeal before the High Court - A plain reading of sub-section (2) of section 130 of the 1962 Act would demonstrate, that the appeal to this Court could be preferred either by the Principal Commissioner of Customs or Commissioner of Customs or even “other party” aggrieved by any order of the Tribunal. The DA, to our minds, would if nothing else, fall within the category of “other party”. Therefore, this objection is without merit, and hence is rejected. - The preliminary objection taken by the respondents, as regards the maintainability of the instant appeal, cannot be sustained - HC
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