Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The HC held that a post-import obligation under an exemption notification may continue after rescission, and Section 159A can preserve action despite withdrawal or modification of the notification, but only within the statutory limitation period. Proceedings for confiscation, fine in lieu of confiscation, and penalty remained subject to Section 28 limitation. Because the show cause notice was issued beyond five years from the relevant date, the penal proceedings were time-barred and could not be sustained. The court distinguished the cited precedent on the ground that the notice there had been issued within time.
The HC held that a post-import obligation under an exemption notification may continue after rescission, and Section 159A can preserve action despite withdrawal or modification of the notification, but only within the statutory limitation period. Proceedings for confiscation, fine in lieu of confiscation, and penalty remained subject to Section 28 limitation. Because the show cause notice was issued beyond five years from the relevant date, the penal proceedings were time-barred and could not be sustained. The court distinguished the cited precedent on the ground that the notice there had been issued within time.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
