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...
A challenge to statutory summons under Section 131(1A) failed because mala fides were not proved by clear evidence, and the petitioner's reliance on later-produced material did not displace the prior TEP basis or the respondents' denial. The High Court also held that an Income Tax Officer authorised under the statutory scheme was competent to issue the summons, so no jurisdictional infirmity or colourable exercise of power was shown. It further accepted that, at the summons stage, the investigating authority was not required to disclose the detailed reasons, source of information, or scope of the ongoing inquiry, since confidentiality of an active tax investigation could be maintained without invalidating the summons.
A challenge to statutory summons under Section 131(1A) failed because mala fides were not proved by clear evidence, and the petitioner's reliance on later-produced material did not displace the prior TEP basis or the respondents' denial. The High Court also held that an Income Tax Officer authorised under the statutory scheme was competent to issue the summons, so no jurisdictional infirmity or colourable exercise of power was shown. It further accepted that, at the summons stage, the investigating authority was not required to disclose the detailed reasons, source of information, or scope of the ongoing inquiry, since confidentiality of an active tax investigation could be maintained without invalidating the summons.
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