Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly.
The note addresses classification of computers moved from SEZ to DTA under Heading 9804, holding that 'dutiable goods' in 9804 means goods chargeable under the Customs Act and does not include goods liable only to IGST; laptops, desktops and exempted monitors therefore fail the first requirement. It also rejects treating SEZ unit sales to customers as 'importation for personal use' for 9804. Separately, the SEZ Act/Rules do not authorize customs-style levy, interest, penalty or confiscation as applied; the impugned adjudication was set aside accordingly.
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