Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Validity of reopening of assessment - Time limit for issuing notice - The High Court observed that the proviso to Section 149 was analyzed, concluding that it applied to assessment years before the amendment and incorporated the pre-amended Section 151. However, it did not incorporate the entire pre-amended Section 151 by reference. - Considering the impact of TOLA, the Court found that it extended time limits but was irrelevant to the challenge in the writ petitions. - As the orders and notices lacked approval from the specified authority under clause (ii) of Section 151, they were deemed invalid.
Validity of reopening of assessment - Time limit for issuing notice - The High Court observed that the proviso to Section 149 was analyzed, concluding that it applied to assessment years before the amendment and incorporated the pre-amended Section 151. However, it did not incorporate the entire pre-amended Section 151 by reference. - Considering the impact of TOLA, the Court found that it extended time limits but was irrelevant to the challenge in the writ petitions. - As the orders and notices lacked approval from the specified authority under clause (ii) of Section 151, they were deemed invalid.
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