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...
HC dismissed the writ petition challenging a customs penalty, holding that the statutory pre-deposit under Section 129E of the Customs Act, 1962 is mandatory. The court found no merit in the petitioner's claim of financial incapacity, noting the petitioner's status as a regular importer who should be aware of statutory provisions. The petition was rejected as the petitioner was re-agitating previously adjudicated contentions and failed to comply with the mandatory pre-deposit requirement for filing a statutory appeal.
HC dismissed the writ petition challenging a customs penalty, holding that the statutory pre-deposit under Section 129E of the Customs Act, 1962 is mandatory. The court found no merit in the petitioner's claim of financial incapacity, noting the petitioner's status as a regular importer who should be aware of statutory provisions. The petition was rejected as the petitioner was re-agitating previously adjudicated contentions and failed to comply with the mandatory pre-deposit requirement for filing a statutory appeal.
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