Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
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...
Actual-user and non-transferability conditions under Notification No. 32/2005-Cus. required the claimant to prove eligibility; the Tribunal found appellants failed this burden because endorsed licence details were missing, job-workers denied receipt, addresses were false or non-existent, contemporaneous records were absent, and arrangements indicated high-seas sales and third party control, cumulatively supporting diversion of duty free imports rather than bona fide use. The principle that exemption is an exception and claimants must produce the best evidence was applied, sustaining demand, confiscation and penalties, but the penalty proposed under section 112 was set aside for procedural infirmity following the jurisdictional High Court.
Actual-user and non-transferability conditions under Notification No. 32/2005-Cus. required the claimant to prove eligibility; the Tribunal found appellants failed this burden because endorsed licence details were missing, job-workers denied receipt, addresses were false or non-existent, contemporaneous records were absent, and arrangements indicated high-seas sales and third party control, cumulatively supporting diversion of duty free imports rather than bona fide use. The principle that exemption is an exception and claimants must produce the best evidence was applied, sustaining demand, confiscation and penalties, but the penalty proposed under section 112 was set aside for procedural infirmity following the jurisdictional High Court.
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