Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Validity of penalty under s.271(1)(c) turned on whether the notice specified a clear and consistent charge. Since the show-cause notice proceeded on "furnishing inaccurate particulars" but the penalty order treated the case as involving "both concealment and inaccurate particulars" and ultimately computed and levied penalty on alleged "concealment," there was a fatal variance undermining jurisdiction and violating the requirement that the two limbs are distinct. Consequently, the penalty was quashed and the appeal was allowed. - ITAT
Validity of penalty under s.271(1)(c) turned on whether the notice specified a clear and consistent charge. Since the show-cause notice proceeded on "furnishing inaccurate particulars" but the penalty order treated the case as involving "both concealment and inaccurate particulars" and ultimately computed and levied penalty on alleged "concealment," there was a fatal variance undermining jurisdiction and violating the requirement that the two limbs are distinct. Consequently, the penalty was quashed and the appeal was allowed. - ITAT
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