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...
Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
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