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...
HC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposal under Section 67(2) had been issued. The court observed no de novo orders were passed post-remand and, because notices did not propose confiscation, held that continuation of prohibition or seizure could not be sustained. Consequently the impugned Prohibition and Seizure Orders were quashed and the writ petition allowed.
HC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposal under Section 67(2) had been issued. The court observed no de novo orders were passed post-remand and, because notices did not propose confiscation, held that continuation of prohibition or seizure could not be sustained. Consequently the impugned Prohibition and Seizure Orders were quashed and the writ petition allowed.
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