Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
Dominant issue: whether recovery of tax without service of the assessment order or demand notice constitutes recovery without authority of law. Court held that although the department relied on incorrect PAN address, the respondents were obligated to supply the assessment order when recovery was effected; failure to do so rendered the recovery unlawful. Outcome: respondent must refund the recovered amount with interest by 31.03.2026 unless it can trace and serve the assessment order raising the demand by that date; if served, refund is unnecessary and the assessee may challenge the order under Section 246A within 30 days of service. - HC
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