Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The HC granted ad-interim relief, holding that the impugned notices and the assessment order dated 31.03.2022 are stayed and respondents, successors, subordinates and agents are restrained by injunction from taking further steps; prima facie the AO lacked jurisdiction to treat the Section 148 notice as a show-cause under Section 148A(b) or to pass an order under Section 148A(d), and no subsequent assessment has been completed. The court directed the Revenue to deposit Rs. 1,63,45,488 into court pending further orders, finding the recovery/adjustment from the petitioner prima facie impermissible and rejecting the Revenue's ITBA-based contention.
The HC granted ad-interim relief, holding that the impugned notices and the assessment order dated 31.03.2022 are stayed and respondents, successors, subordinates and agents are restrained by injunction from taking further steps; prima facie the AO lacked jurisdiction to treat the Section 148 notice as a show-cause under Section 148A(b) or to pass an order under Section 148A(d), and no subsequent assessment has been completed. The court directed the Revenue to deposit Rs. 1,63,45,488 into court pending further orders, finding the recovery/adjustment from the petitioner prima facie impermissible and rejecting the Revenue's ITBA-based contention.
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