Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
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