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...
Evasion of Central Excise Duty - Not able to understand as to how the presence of the Investigation Officer in the cross-examination proceedings or re-examinations of witnesses would amount to abdication of authority by the second respondent. - HC
Evasion of Central Excise Duty - Not able to understand as to how the presence of the Investigation Officer in the cross-examination proceedings or re-examinations of witnesses would amount to abdication of authority by the second respondent. - HC
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