Delhi HC set aside customs broker licence revocation, holding the 90-day timeline under Regulation 17(5) of CBLR 2018 mandatory and not complied with.
CESTAT Kolkata set aside differential customs duty demand on alleged MRP undervaluation as self-assessment was never challenged and evidence was lacking.
CESTAT Kolkata set aside reclassification, duty demand, interest, penalty and confiscation, holding the imported goods classifiable under CTH 2709.
Bombay HC permitted withdrawal of wilful defaulter orders and directed fresh proceedings after disclosure of relevant material, personal hearing and reasoned orders.
Delhi High Court held that reassessment under Sections 147 and 148 was valid where the Assessing Officer independently examined the Investigation Wing report and return records, rejecting the allegation of borrowed satisfaction.
ITAT Delhi quashed reassessment proceedings after holding that failure to provide the approval under Section 151 along with the recorded reasons vitiated the assumption of jurisdiction under Section 147.
ITAT Delhi held reassessment proceedings invalid where the Assessing Officer failed to provide relied-upon material under Section 148A, ignored the assessees reply, and denied cross-examination.
Patna High Court quashed reassessment proceedings after holding that the Section 148A(b) notice was founded on incorrect information, unsupported material, and failed to comply with the statutory requirements under the Income-tax Act.
ITAT Delhi held reassessment beyond three years invalid after finding that the alleged escaped income was below the ₹50 lakh threshold under Section 149(1)(b) and that the reopening was based on a mechanical appreciation of facts.
Karnataka High Court quashed reassessment and consequential penalty proceedings after holding that an unsigned Section 148A(b) notice and a notice granting less than the statutory seven-day response period were invalid.
