Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC
Whether customs duty on conversion from foreign to coastal run is leviable when import occurred before Notification No.12/2012: court held liability arises at the time of first import (date of import controls), and because the relevant imports predated the Notification, no duty was attractable - demand quashed. Whether the impugned letter constituted a valid demand or merely a show-cause notice: court found the enclosed computation and 14-day remittance call rendered it a substantive demand, not a procedural notice, and therefore the communication was invalid - quashed. - HC
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