Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Concessional rate of basic customs duty reassessment was challenged on grounds that ICES-derived information used by the appellate authority was not disclosed to the importer, breaching natural justice; consequence: impugned order set aside for failure to furnish material and opportunity. The absence of a separate speaking order when re-assessment findings were applied across multiple imports rendered the appellate exercise inappropriate; consequence: appellate treatment declared collateral adjudication and unreliable. Confiscation and penalty powers were referenced but not permitted to validate the defective appellate process; consequence: all 50 appeals restored to first appellate authority for fresh consideration on merit and maintainability.
Concessional rate of basic customs duty reassessment was challenged on grounds that ICES-derived information used by the appellate authority was not disclosed to the importer, breaching natural justice; consequence: impugned order set aside for failure to furnish material and opportunity. The absence of a separate speaking order when re-assessment findings were applied across multiple imports rendered the appellate exercise inappropriate; consequence: appellate treatment declared collateral adjudication and unreliable. Confiscation and penalty powers were referenced but not permitted to validate the defective appellate process; consequence: all 50 appeals restored to first appellate authority for fresh consideration on merit and maintainability.
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