Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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