Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Proceedings against a Customs Broker under the Customs Brokers Licensing Regulations were invalid because the mandatory ninety-day period for issuing notice was breached. Where no date of receipt of the offence report was disclosed, the Department's knowledge of the alleged contraventions through its own customs notice, and at the latest their adjudication, constituted the relevant starting point. The regulatory notice was issued beyond the prescribed period even from the later event. The breach vitiated the proceedings, requiring the penalty order to be set aside; the merits of the alleged contraventions remained unexamined.
Proceedings against a Customs Broker under the Customs Brokers Licensing Regulations were invalid because the mandatory ninety-day period for issuing notice was breached. Where no date of receipt of the offence report was disclosed, the Department's knowledge of the alleged contraventions through its own customs notice, and at the latest their adjudication, constituted the relevant starting point. The regulatory notice was issued beyond the prescribed period even from the later event. The breach vitiated the proceedings, requiring the penalty order to be set aside; the merits of the alleged contraventions remained unexamined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
