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 held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open.
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