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...
After a search under section 132 in the assessee's case, the ITAT held that the Assessing Officer could not continue with a normal scrutiny assessment under section 143(3) and had to proceed under the special post-search statutory route. Because the Revenue did not dislodge this jurisdictional defect, the Tribunal found an invalid assumption of jurisdiction and quashed the assessment framed under section 143(3). The grounds challenging the additions on merits were therefore rendered academic.
After a search under section 132 in the assessee's case, the ITAT held that the Assessing Officer could not continue with a normal scrutiny assessment under section 143(3) and had to proceed under the special post-search statutory route. Because the Revenue did not dislodge this jurisdictional defect, the Tribunal found an invalid assumption of jurisdiction and quashed the assessment framed under section 143(3). The grounds challenging the additions on merits were therefore rendered academic.
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