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...
Penalty under Section 112(a) was held unsustainable against a Customs House Agent who only assisted in filing the Bill of Entry on a self-declared basis. The Tribunal found no corroborative evidence that the CHA had prior knowledge of the concealment of the smuggled goods, and noted that the penalty against the alleged mastermind had already been set aside. It also considered that no proceedings had been initiated against the CHA under the Customs Broker Licensing Regulations. In the absence of proof of knowledge of concealment and licensing-regulation action, the penalty was set aside and the appeal was allowed.
Penalty under Section 112(a) was held unsustainable against a Customs House Agent who only assisted in filing the Bill of Entry on a self-declared basis. The Tribunal found no corroborative evidence that the CHA had prior knowledge of the concealment of the smuggled goods, and noted that the penalty against the alleged mastermind had already been set aside. It also considered that no proceedings had been initiated against the CHA under the Customs Broker Licensing Regulations. In the absence of proof of knowledge of concealment and licensing-regulation action, the penalty was set aside and the appeal was allowed.
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