Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Penalty under section 271D was held impermissible while the assessment order was under challenge before a statutory appellate forum; the court reasoned that penalty proceedings should be kept in abeyance pending the outcome of quantum proceedings and accordingly set aside the impugned penalty order. The court relied on prior precedent to conclude that initiation or finalisation of penalty proceedings during subsistence of a quantum appeal defeats orderly adjudication; consequence: penalty order dated 9 December 2025 was quashed and penalty proceedings directed to be stayed until the quantum appeal is decided.
Penalty under section 271D was held impermissible while the assessment order was under challenge before a statutory appellate forum; the court reasoned that penalty proceedings should be kept in abeyance pending the outcome of quantum proceedings and accordingly set aside the impugned penalty order. The court relied on prior precedent to conclude that initiation or finalisation of penalty proceedings during subsistence of a quantum appeal defeats orderly adjudication; consequence: penalty order dated 9 December 2025 was quashed and penalty proceedings directed to be stayed until the quantum appeal is decided.
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