Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Demand proceedings for customs duty could not be sustained where the Bills of Entry assessments had not been challenged. The Tribunal held that the Revenue was seeking to dispute the exemption benefit granted at assessment, but the foundational issue was whether any demand action could proceed without first assailing the self-assessment itself. As the assessments had admittedly attained finality and remained unchallenged, the subsequent proceedings against the importer were unsustainable. The impugned order was upheld and the Revenue's appeals were dismissed.
Demand proceedings for customs duty could not be sustained where the Bills of Entry assessments had not been challenged. The Tribunal held that the Revenue was seeking to dispute the exemption benefit granted at assessment, but the foundational issue was whether any demand action could proceed without first assailing the self-assessment itself. As the assessments had admittedly attained finality and remained unchallenged, the subsequent proceedings against the importer were unsustainable. The impugned order was upheld and the Revenue's appeals were dismissed.
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