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...
Reassessment based on an audit objection was quashed where the same CSR-related deduction under Section 80G had already been specifically examined in the original assessment. The Court held that the assessing officer had raised queries, received replies and supporting documents, and substantially allowed the claim earlier, so reopening on the same record amounted to a mere change of opinion. It reaffirmed that reassessment under Sections 147 and 148 cannot be used as a power of review or to re-examine material already considered. The notices under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were therefore set aside, while all other grounds were left open.
Reassessment based on an audit objection was quashed where the same CSR-related deduction under Section 80G had already been specifically examined in the original assessment. The Court held that the assessing officer had raised queries, received replies and supporting documents, and substantially allowed the claim earlier, so reopening on the same record amounted to a mere change of opinion. It reaffirmed that reassessment under Sections 147 and 148 cannot be used as a power of review or to re-examine material already considered. The notices under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were therefore set aside, while all other grounds were left open.
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