Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
The dominant issue was whether a reassessment notice under s.148 could be issued by a jurisdictional AO despite s.151A and the notified faceless regime mandating issuance only by the designated faceless authority. Relying on a co-ordinate bench decision holding that such notices issued by an AO lacked jurisdiction in view of s.151A and the applicable notification, the impugned s.148 notice and consequential assessment orders were set aside. The pending appellate proceedings were directed to be closed with liberty to either side to seek revival/restoration if circumstances so require. - HC
The dominant issue was whether a reassessment notice under s.148 could be issued by a jurisdictional AO despite s.151A and the notified faceless regime mandating issuance only by the designated faceless authority. Relying on a co-ordinate bench decision holding that such notices issued by an AO lacked jurisdiction in view of s.151A and the applicable notification, the impugned s.148 notice and consequential assessment orders were set aside. The pending appellate proceedings were directed to be closed with liberty to either side to seek revival/restoration if circumstances so require. - HC
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