Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive.
Proceedings to enforce a post-import exemption condition under Notification No. 64/88 were barred by limitation even though the obligation was continuing in nature. The HC held that section 159A of the Customs Act could not extend the time limit beyond the period prescribed under section 28; after rescission of the notification on 01.03.1994, the outer five-year period expired on 28.02.1999. As the show cause notice was issued only on 27.12.1999, the confiscation action was time-barred. Because the confiscation proceedings failed on limitation, the consequential penalty also could not survive.
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