Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Reopening of assessment under section 147 was quashed because the Assessing Officer lacked tangible information to form a belief that income had escaped assessment; the Tribunal found the AO had misread binding precedent treating amounts under Section 28 of the Land Acquisition Act as accretions to land value (compensation) rather than ordinary 'income from other sources'. The Tribunal also upheld the sanction notation by the Joint Commissioner as valid despite concise wording, finding no absence of application of mind. Result: sanction valid but reopening invalid; appeal allowed.
Reopening of assessment under section 147 was quashed because the Assessing Officer lacked tangible information to form a belief that income had escaped assessment; the Tribunal found the AO had misread binding precedent treating amounts under Section 28 of the Land Acquisition Act as accretions to land value (compensation) rather than ordinary 'income from other sources'. The Tribunal also upheld the sanction notation by the Joint Commissioner as valid despite concise wording, finding no absence of application of mind. Result: sanction valid but reopening invalid; appeal allowed.
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