Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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The High Court held that the reassessment notice issued beyond the period of limitation was invalid and without jurisdiction. The impugned notice itself was illegal, and there was no foundation for an assessment order based on a time-barred notice u/s 148. The assessment order passed u/s 148A(d) was also barred by limitation as per the first proviso to Section 149. The inherent illegality of the time-barred notice u/s 148 percolated into the assessment order, rendering it an incurable defect. The Assessing Officer proceeded without jurisdiction, possibly applying the amended provisions of Section 149 erroneously. An order that is void ab initio cannot be saved, and acquiescence to an illegal order cannot render it legal. The Court allowed the assessee's appeal, holding that giving effect to an illegal and void order cannot be permitted.
The High Court held that the reassessment notice issued beyond the period of limitation was invalid and without jurisdiction. The impugned notice itself was illegal, and there was no foundation for an assessment order based on a time-barred notice u/s 148. The assessment order passed u/s 148A(d) was also barred by limitation as per the first proviso to Section 149. The inherent illegality of the time-barred notice u/s 148 percolated into the assessment order, rendering it an incurable defect. The Assessing Officer proceeded without jurisdiction, possibly applying the amended provisions of Section 149 erroneously. An order that is void ab initio cannot be saved, and acquiescence to an illegal order cannot render it legal. The Court allowed the assessee's appeal, holding that giving effect to an illegal and void order cannot be permitted.
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