Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
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