Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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Availability of an alternative appeal under Section 128 did not bar writ interference where the impugned penalty order suffered from breach of natural justice and absence of a foundational jurisdictional finding. The Court held that penalty under Section 114(iii) could not rest on a mere assumption that non-physical verification by a customs broker established culpability; there had to be a factual finding of commission or abetment of an act rendering goods liable to confiscation. It further held that binding precedents cited by the petitioner were not considered or distinguished, which vitiated the order. The penalty was set aside and the matter remanded for fresh consideration after notice.
Availability of an alternative appeal under Section 128 did not bar writ interference where the impugned penalty order suffered from breach of natural justice and absence of a foundational jurisdictional finding. The Court held that penalty under Section 114(iii) could not rest on a mere assumption that non-physical verification by a customs broker established culpability; there had to be a factual finding of commission or abetment of an act rendering goods liable to confiscation. It further held that binding precedents cited by the petitioner were not considered or distinguished, which vitiated the order. The penalty was set aside and the matter remanded for fresh consideration after notice.
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