Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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The HC dismissed the petition as not maintainable and awarded costs of Rs.2,00,000 payable by the petitioner to the respondent within four weeks. The court held the claim for release/provision of originals seized during searches was impermissible because identical relief had already been granted by the Apex Court and there is no allegation of non-compliance nor any fresh cause of action. The petition was characterised as a collateral attempt to delay adjudication; reliance on statutory-document preparation by officers was rejected. The court noted the respondents had relied on statements of eleven witnesses, all produced in adjudication and already cross-examined by the petitioner, and found the petition misconceived and filed with mala fides.
The HC dismissed the petition as not maintainable and awarded costs of Rs.2,00,000 payable by the petitioner to the respondent within four weeks. The court held the claim for release/provision of originals seized during searches was impermissible because identical relief had already been granted by the Apex Court and there is no allegation of non-compliance nor any fresh cause of action. The petition was characterised as a collateral attempt to delay adjudication; reliance on statutory-document preparation by officers was rejected. The court noted the respondents had relied on statements of eleven witnesses, all produced in adjudication and already cross-examined by the petitioner, and found the petition misconceived and filed with mala fides.
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