Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
Validity of assessment order - classification of oil coolers as heat exchangers - The High court observed that the petitioner's main grievance was the disregard of the Chartered Engineer's certificate. However, the court determined that this contention could be raised in appellate proceedings, as the overall facts and circumstances did not justify interference under Article 226 of the Constitution. - The court disposed of the writ petition by permitting the petitioner to file a statutory appeal before the appellate authority within three weeks.
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