Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
