Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The dominant issue was whether the appellate tribunal could, in an assessee's appeal, set aside the adjudicating authority's unchallenged direction permitting redemption fine and re-export, and thereby sustain absolute confiscation. Since the Department neither filed an appeal nor cross-objections and did not invoke statutory review remedies, the redemption and re-export direction had attained finality and did not arise from the assessee's grounds. Despite the tribunal's wide powers under the statute, it could not travel beyond the scope of the appeal to grant relief adverse to the assessee on an aspect not under challenge, amounting to excess of jurisdiction. The tribunal's interference was therefore set aside and the appeal was allowed. - HC
The dominant issue was whether the appellate tribunal could, in an assessee's appeal, set aside the adjudicating authority's unchallenged direction permitting redemption fine and re-export, and thereby sustain absolute confiscation. Since the Department neither filed an appeal nor cross-objections and did not invoke statutory review remedies, the redemption and re-export direction had attained finality and did not arise from the assessee's grounds. Despite the tribunal's wide powers under the statute, it could not travel beyond the scope of the appeal to grant relief adverse to the assessee on an aspect not under challenge, amounting to excess of jurisdiction. The tribunal's interference was therefore set aside and the appeal was allowed. - HC
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