Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an alternate email address cannot substitute for statutory compliance. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process. Consequently, the assessment order passed by the respondent authorities without issuing a proper notice u/s 143(2) was declared bad in law and set aside. The High Court quashed the impugned assessment order, demand notice, and penalty notices, directing the respondent authorities to issue fresh notices, if deemed necessary, strictly adhering to statutory provisions and ensuring proper service to the petitioner.
The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an alternate email address cannot substitute for statutory compliance. Procedural irregularities in issuing and serving notices undermine the jurisdiction and legality of the entire assessment process. Consequently, the assessment order passed by the respondent authorities without issuing a proper notice u/s 143(2) was declared bad in law and set aside. The High Court quashed the impugned assessment order, demand notice, and penalty notices, directing the respondent authorities to issue fresh notices, if deemed necessary, strictly adhering to statutory provisions and ensuring proper service to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
