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...
Fresh assessment after Tribunal remand must be completed within the statutory period under Section 153, and failure to do so bars any further demand. The High Court held that where no assessment order was passed within the extended limitation period, the Assessing Officer could not keep the matter pending or rely on earlier findings independently of a consequential order. The consequence of non-compliance was that the return of income had to be accepted as filed. The writ petition was therefore allowed, and the assessee's return for AY 2014-15 was directed to be accepted.
Fresh assessment after Tribunal remand must be completed within the statutory period under Section 153, and failure to do so bars any further demand. The High Court held that where no assessment order was passed within the extended limitation period, the Assessing Officer could not keep the matter pending or rely on earlier findings independently of a consequential order. The consequence of non-compliance was that the return of income had to be accepted as filed. The writ petition was therefore allowed, and the assessee's return for AY 2014-15 was directed to be accepted.
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