Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
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