Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975, without any material on record to determine whether the re-assessment conformed to the framework of the notification. The Tribunal found that the first appellate authority lacked jurisdiction to adjudicate on the merits of the assessment by the original authority. The absence of the importer's consent for alteration of the assessment and the lack of scrutiny of the entry u/s 46 of the Customs Act invalidated the impugned orders ab initio.
The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975, without any material on record to determine whether the re-assessment conformed to the framework of the notification. The Tribunal found that the first appellate authority lacked jurisdiction to adjudicate on the merits of the assessment by the original authority. The absence of the importer's consent for alteration of the assessment and the lack of scrutiny of the entry u/s 46 of the Customs Act invalidated the impugned orders ab initio.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
