Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC held that notices issued under section 153C are time-barred and therefore invalid. Applying the governing limitation principle, the ten-year block for assessment is computed from the date on which the jurisdictional AO of the non-searched person received books, documents or assets seized from the jurisdictional AO of the searched person. On the facts, the relevant assessment years (AYs 2010-11 to 2015-16) fell outside the ten-year period as of the notice dates. Consequently, the petitions by the taxpayers were allowed and the impugned notices dated 31.08.2024 and 12.09.2024 issued under section 153C were quashed.
The HC held that notices issued under section 153C are time-barred and therefore invalid. Applying the governing limitation principle, the ten-year block for assessment is computed from the date on which the jurisdictional AO of the non-searched person received books, documents or assets seized from the jurisdictional AO of the searched person. On the facts, the relevant assessment years (AYs 2010-11 to 2015-16) fell outside the ten-year period as of the notice dates. Consequently, the petitions by the taxpayers were allowed and the impugned notices dated 31.08.2024 and 12.09.2024 issued under section 153C were quashed.
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