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...
The HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable basis for fraud or tax-evasion allegations. The court held that restoration of the selling dealer's registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical movement of goods, banking channel payments, and consistent ledger entries without contradiction by authorities. The circular dated 13.12.2023 restricts initiation under section 74(1) to cases involving fraud, misstatement, or suppression; absent adverse material or cogent findings of dishonesty, the impugned orders could not be sustained. All challenged orders were quashed and the writ petitions were allowed.
The HC quashed proceedings initiated under section 74(1) of the Act against the petitioner, finding no sustainable basis for fraud or tax-evasion allegations. The court held that restoration of the selling dealer's registration negated any presumption that transactions were with an unregistered dealer; documentary evidence established physical movement of goods, banking channel payments, and consistent ledger entries without contradiction by authorities. The circular dated 13.12.2023 restricts initiation under section 74(1) to cases involving fraud, misstatement, or suppression; absent adverse material or cogent findings of dishonesty, the impugned orders could not be sustained. All challenged orders were quashed and the writ petitions were allowed.
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