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...
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
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