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 disposed the petition, directing release of all consignments except two, subject to conditions and pending adjudication. The court accepted the CRCL/FSSAI reports showing moisture content below 10% for most consignments, thereby classifying them as roasted areca nut rather than raw, and noted ten consignments had already been released. Because the Notification purporting to render roasted areca nut prohibited below a specified CIF value is stayed, the goods cannot presently be treated as prohibited; accordingly, further detention would be inappropriate given perishability. The respondents are restricted to initiating adjudication proceedings and proceeding in accordance with law; no prejudice will result from ordered releases.
The HC disposed the petition, directing release of all consignments except two, subject to conditions and pending adjudication. The court accepted the CRCL/FSSAI reports showing moisture content below 10% for most consignments, thereby classifying them as roasted areca nut rather than raw, and noted ten consignments had already been released. Because the Notification purporting to render roasted areca nut prohibited below a specified CIF value is stayed, the goods cannot presently be treated as prohibited; accordingly, further detention would be inappropriate given perishability. The respondents are restricted to initiating adjudication proceedings and proceeding in accordance with law; no prejudice will result from ordered releases.
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