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...
Once a return is filed in response to a notice under section 148, issuance of notice under section 143(2) is a mandatory statutory requirement; non-issuance is not a curable defect. The Tribunal held that the return could not be treated as non est merely because it was filed beyond the period mentioned in the reassessment notice, and read the amended provision harmoniously with the CBDT e-verification clarifications. Since no section 143(2) notice was issued after the return was filed, the reassessment was held bad in law, void ab initio, and quashed; the remaining grounds were left open.
Once a return is filed in response to a notice under section 148, issuance of notice under section 143(2) is a mandatory statutory requirement; non-issuance is not a curable defect. The Tribunal held that the return could not be treated as non est merely because it was filed beyond the period mentioned in the reassessment notice, and read the amended provision harmoniously with the CBDT e-verification clarifications. Since no section 143(2) notice was issued after the return was filed, the reassessment was held bad in law, void ab initio, and quashed; the remaining grounds were left open.
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