Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
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