Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The HC held that the show cause notice u/s 18 was valid, but set aside the notice u/s 28(4) as authorities failed to conduct provisional assessment before issuance. The petitioner was granted six weeks to reply to the Section 18 notice.
The HC held that the show cause notice u/s 18 was valid, but set aside the notice u/s 28(4) as authorities failed to conduct provisional assessment before issuance. The petitioner was granted six weeks to reply to the Section 18 notice.
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