Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
Validity of Reassessment proceedings - notice u/s. 148A(b) issued in the name of a dead assessee - The High court acknowledges that the petitioner failed to inform the department about the death of the original assessee and did not produce the death certificate. It notes that the assessment proceedings have concluded, and the final assessment order has been passed. - The court emphasizes that when a statutory remedy is available, a writ petition cannot be entertained except in exceptional circumstances. It holds that since the proceedings under Section 148 have attained finality, it is inappropriate to entertain the writ petition at this stage. - The court dismisses the petition with liberty to the petitioner to take recourse to the statutory remedy of appeal.
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