Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
The HC granted the writ petition, directing provisional release of the impugned second-hand digital multifunction devices (MFDs) subject to conditions under the Customs Act, 1962. Relying on precedent that MFDs prima facie qualify as highly specialised equipment (HSEs) and are provisionally releasable, the court ordered the Customs authority at Chennai to pass orders for provisional release within four weeks and to release the goods within two weeks after the petitioner fulfils imposed conditions. The HC rejected the respondents' contention that the goods are conclusively restricted or prohibited at the provisional stage. The petition is disposed of.
The HC granted the writ petition, directing provisional release of the impugned second-hand digital multifunction devices (MFDs) subject to conditions under the Customs Act, 1962. Relying on precedent that MFDs prima facie qualify as highly specialised equipment (HSEs) and are provisionally releasable, the court ordered the Customs authority at Chennai to pass orders for provisional release within four weeks and to release the goods within two weeks after the petitioner fulfils imposed conditions. The HC rejected the respondents' contention that the goods are conclusively restricted or prohibited at the provisional stage. The petition is disposed of.
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