Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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...
The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
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