Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Absence of reasons in approval order u/s 151 for reopening assessment u/s 148 renders it invalid. Mere appending of word "approved" without recording satisfaction after application of mind is insufficient. Approval is a safeguard, not a mere ritual, and reasons linking material to conclusion are necessary per Supreme Court's decision in M.L. Capoor's case. Principal Chief Commissioner's grant of approval in printed format without reasons fails to fulfil requirement of Section 151. Mere use of "approval" without independent application of mind cannot be considered valid approval.
Absence of reasons in approval order u/s 151 for reopening assessment u/s 148 renders it invalid. Mere appending of word "approved" without recording satisfaction after application of mind is insufficient. Approval is a safeguard, not a mere ritual, and reasons linking material to conclusion are necessary per Supreme Court's decision in M.L. Capoor's case. Principal Chief Commissioner's grant of approval in printed format without reasons fails to fulfil requirement of Section 151. Mere use of "approval" without independent application of mind cannot be considered valid approval.
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