Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Rejection of an application to amend shipping bills under Section 149 of the Customs Act was challenged on the ground that the order/communication was not signed by the officer who purportedly passed it and did not disclose the deciding officer's name and designation. The Court held that while communication may be issued through another official, the order must bear the deciding officer's name and designation (and preferably physical/digital signature) to ensure traceability, accountability, and authenticity; otherwise, the decision-maker cannot be identified and the order's genuineness may be doubted. The explanation was accepted for the present case, but a prospective direction was issued mandating compliance for all Customs matters. - HC
Rejection of an application to amend shipping bills under Section 149 of the Customs Act was challenged on the ground that the order/communication was not signed by the officer who purportedly passed it and did not disclose the deciding officer's name and designation. The Court held that while communication may be issued through another official, the order must bear the deciding officer's name and designation (and preferably physical/digital signature) to ensure traceability, accountability, and authenticity; otherwise, the decision-maker cannot be identified and the order's genuineness may be doubted. The explanation was accepted for the present case, but a prospective direction was issued mandating compliance for all Customs matters. - HC
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