Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
A notice under section 143(2) issued by an Income-tax Officer without pecuniary jurisdiction was held invalid because the assessee's returned income placed the case within the jurisdiction of the AC/DC under CBDT Instruction No. 1/2011. The Tribunal held that the defect went to the root of the scrutiny proceedings and could not be cured by later handling of the case by another officer. The consequential assessment was therefore quashed, and the Revenue's appeal became infructuous.
A notice under section 143(2) issued by an Income-tax Officer without pecuniary jurisdiction was held invalid because the assessee's returned income placed the case within the jurisdiction of the AC/DC under CBDT Instruction No. 1/2011. The Tribunal held that the defect went to the root of the scrutiny proceedings and could not be cured by later handling of the case by another officer. The consequential assessment was therefore quashed, and the Revenue's appeal became infructuous.
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