Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The HC directed provisional release of goods and conveyance during pending revisional proceedings after noting that the first appellate authority had already modified the confiscation order and imposed liability under Section 129(1)(a), which the petitioner had satisfied. Because the revision had not yet resulted in a final order reviving action under Section 130, release was allowed but subject to revenue protection. The petitioner was required to furnish an indemnity bond and remain bound by the undertaking already filed, while the revenue retained liberty to enforce the revisional outcome. The merits of the revision were left open for the revisional authority.
The HC directed provisional release of goods and conveyance during pending revisional proceedings after noting that the first appellate authority had already modified the confiscation order and imposed liability under Section 129(1)(a), which the petitioner had satisfied. Because the revision had not yet resulted in a final order reviving action under Section 130, release was allowed but subject to revenue protection. The petitioner was required to furnish an indemnity bond and remain bound by the undertaking already filed, while the revenue retained liberty to enforce the revisional outcome. The merits of the revision were left open for the revisional authority.
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