Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
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