Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
ITAT held that a challenge to reassessment on jurisdictional grounds can be raised even if not pressed before the first appellate authority, because lack of jurisdiction goes to the root and cannot be cured by waiver or acquiescence. It further held that where the notice under section 148 was issued after three years from the end of the assessment year, section 151(ii) required sanction from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. As the prescribed approval was absent, the reassessment notice and all consequential proceedings were void, and the reassessment was quashed.
ITAT held that a challenge to reassessment on jurisdictional grounds can be raised even if not pressed before the first appellate authority, because lack of jurisdiction goes to the root and cannot be cured by waiver or acquiescence. It further held that where the notice under section 148 was issued after three years from the end of the assessment year, section 151(ii) required sanction from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. As the prescribed approval was absent, the reassessment notice and all consequential proceedings were void, and the reassessment was quashed.
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