Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
The HC held that DRI officials are "proper officers" under Section 28 of the Customs Act, 1962, a position conclusively settled by the Supreme Court in Canon-II. The challenge to the jurisdiction of DRI officials to issue the Show Cause Notice (SCN) was dismissed. Regarding the absence of pre-SCN consultation as mandated by the Regulations, the Adjudicating Authority provided valid reasons for dispensing with such notice. The Order-in-Original passed during the writ petition's pendency is appealable before the CESTAT under Section 129A of the Customs Act. The petitioner is entitled to raise all grievances, including the pre-notice consultation issue, before the appellate forum. Consequently, the writ petition was disposed of, affirming the authority of DRI officials and directing the petitioner to seek remedies through the prescribed appellate mechanism.
The HC held that DRI officials are "proper officers" under Section 28 of the Customs Act, 1962, a position conclusively settled by the Supreme Court in Canon-II. The challenge to the jurisdiction of DRI officials to issue the Show Cause Notice (SCN) was dismissed. Regarding the absence of pre-SCN consultation as mandated by the Regulations, the Adjudicating Authority provided valid reasons for dispensing with such notice. The Order-in-Original passed during the writ petition's pendency is appealable before the CESTAT under Section 129A of the Customs Act. The petitioner is entitled to raise all grievances, including the pre-notice consultation issue, before the appellate forum. Consequently, the writ petition was disposed of, affirming the authority of DRI officials and directing the petitioner to seek remedies through the prescribed appellate mechanism.
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