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...
The article addresses challenges to a CBIC circular mandating e-auction of uncleared goods through a public sector undertaking and the interplay with fundamental rights and administrative law. It applies the principle that freedom to carry on trade is subject to reasonable restrictions; finding such circulars may be constitutionally valid if they serve economic and public interest, and that loss of private opportunity does not equate to public-interest injury. It treats administrative circulars as not required to contain detailed reasons but permits issuance reasons to be placed in counter-affidavits for court scrutiny to dispel arbitrariness, and upholds canalisation of functions to a PSU as permissible.
The article addresses challenges to a CBIC circular mandating e-auction of uncleared goods through a public sector undertaking and the interplay with fundamental rights and administrative law. It applies the principle that freedom to carry on trade is subject to reasonable restrictions; finding such circulars may be constitutionally valid if they serve economic and public interest, and that loss of private opportunity does not equate to public-interest injury. It treats administrative circulars as not required to contain detailed reasons but permits issuance reasons to be placed in counter-affidavits for court scrutiny to dispel arbitrariness, and upholds canalisation of functions to a PSU as permissible.
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