Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Page of 4828
Press 'Enter' after typing page number.
4821 to 4840 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the Customs Act, 1962. The Supreme Court's decision in Canon India erroneously held that DRI officers lacked jurisdiction, failing to consider Sections 2(34) and 5 of the Act which assign functions to proper officers. The reliance on Sayed Ali was misplaced as it dealt with different circumstances. Section 28(11) does not lead to chaos, as feared in Mangali Impex, due to the policy of excluding other officers once a notice is issued. Section 97 of the Finance Act, 2022, validating notices u/s 28, is constitutional. The Court provided directions for pending cases challenging jurisdiction, allowing appeals and remanding matters for adjudication on merits by proper officers u/s 28. The Canon India ruling on limitation remains undisturbed.
DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the Customs Act, 1962. The Supreme Court's decision in Canon India erroneously held that DRI officers lacked jurisdiction, failing to consider Sections 2(34) and 5 of the Act which assign functions to proper officers. The reliance on Sayed Ali was misplaced as it dealt with different circumstances. Section 28(11) does not lead to chaos, as feared in Mangali Impex, due to the policy of excluding other officers once a notice is issued. Section 97 of the Finance Act, 2022, validating notices u/s 28, is constitutional. The Court provided directions for pending cases challenging jurisdiction, allowing appeals and remanding matters for adjudication on merits by proper officers u/s 28. The Canon India ruling on limitation remains undisturbed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
