Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated.
The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated.
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