Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
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