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...
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
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