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...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Reopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - notice u/s 148 was issued in individual capacity and the assessment was framed in the capacity of legal heir. - Since the notice does not meet the requirement of law, therefore, we are of the considered view that the re-opening of assessment is bad in law and the impugned assessment made by the AO cannot be sustained. - AT
Reopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - notice u/s 148 was issued in individual capacity and the assessment was framed in the capacity of legal heir. - Since the notice does not meet the requirement of law, therefore, we are of the considered view that the re-opening of assessment is bad in law and the impugned assessment made by the AO cannot be sustained. - AT
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