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...
HC held that Sections 269-UN and 293 of Income Tax Act, 1961 do not bar civil court jurisdiction in the present suit. The court found no impediment to plaintiffs seeking declaration of property re-vestment, as the suit does not challenge or modify any income tax order. The single judge's earlier order was set aside, with the suit restored for expedited hearing. The court ruled against revenue authorities, determining that the statutory provisions do not prevent judicial review of the specific legal claim. No costs were awarded, and the original proceedings shall continue until final disposal.
HC held that Sections 269-UN and 293 of Income Tax Act, 1961 do not bar civil court jurisdiction in the present suit. The court found no impediment to plaintiffs seeking declaration of property re-vestment, as the suit does not challenge or modify any income tax order. The single judge's earlier order was set aside, with the suit restored for expedited hearing. The court ruled against revenue authorities, determining that the statutory provisions do not prevent judicial review of the specific legal claim. No costs were awarded, and the original proceedings shall continue until final disposal.
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