Revenue classification: agricultural land treated as capital asset under s.2(14)(iii)(b); consideration fixed at Rs.1,00,44,000; s.54F exemption allow...
Appeal allowed, exemption under section 11 restored for not-for-profit company under section 12A carrying out charitable activities including micro-fi...
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The HC refrained from adjudicating the petition on merits and dismissed it for want of maintainability insofar as an alternative efficacious remedy exists. During pendency the respondent filed an affidavit disclosing an order dated 24.08.2025 under s.17(5) of the Customs Act, 1962 reclassifying the petitioner's bill of entry for roasted areca nuts from CTI 20081991 to CTI 08028090 and reassessing duty. The petitioner was relegated to prefer an appeal to the Commissioner of Customs (Appeals) under s.128(1) read with the Customs (Appeals) Rules, 1982 in Form C.A.-1. The HC directed the appellate authority to treat time spent in this proceeding as bona fide for any delay, provided the appeal is filed within two weeks; petition disposed without adjudication on merits.
The HC refrained from adjudicating the petition on merits and dismissed it for want of maintainability insofar as an alternative efficacious remedy exists. During pendency the respondent filed an affidavit disclosing an order dated 24.08.2025 under s.17(5) of the Customs Act, 1962 reclassifying the petitioner's bill of entry for roasted areca nuts from CTI 20081991 to CTI 08028090 and reassessing duty. The petitioner was relegated to prefer an appeal to the Commissioner of Customs (Appeals) under s.128(1) read with the Customs (Appeals) Rules, 1982 in Form C.A.-1. The HC directed the appellate authority to treat time spent in this proceeding as bona fide for any delay, provided the appeal is filed within two weeks; petition disposed without adjudication on merits.
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