Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Issuance of notice u/s 148 of the Income Tax Act to a deceased assessee is defective and cannot be continued against the legal representative, except in cases falling under clause (a) of sub-section (2) of Section 159 where proceedings were already initiated against the deceased before death. Mere informing the Assessing Officer about the assessee's death and requesting to drop proceedings does not constitute participation, and hence the defect cannot be cured u/s 292B. The legal representative's objection to the validity of notice from inception precludes applicability of the waiver principle. Issuing reassessment notice to a dead person is not a mere technical defect curable u/s 292B when the legal representative has consistently objected and not participated by filing returns.
Issuance of notice u/s 148 of the Income Tax Act to a deceased assessee is defective and cannot be continued against the legal representative, except in cases falling under clause (a) of sub-section (2) of Section 159 where proceedings were already initiated against the deceased before death. Mere informing the Assessing Officer about the assessee's death and requesting to drop proceedings does not constitute participation, and hence the defect cannot be cured u/s 292B. The legal representative's objection to the validity of notice from inception precludes applicability of the waiver principle. Issuing reassessment notice to a dead person is not a mere technical defect curable u/s 292B when the legal representative has consistently objected and not participated by filing returns.
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