Smuggling - import of notified goods - In the absence of any ...

High Court Questions CESTAT's Decision Due to Lack of Prima Facie View on Lower Appellate Authority's Order in Smuggling Case.

July 1, 2013

Case Laws Customs HC

Smuggling - import of notified goods - In the absence of any prima facie view expressed by the CESTAT regarding the correctness of the order passed by the Lower Appellate Authority, it is difficult to sustain the order of CESTAT. - HC

View Source

← Previous Next →

Smuggling - import of notified goods - In the absence of any ...

High Court Questions CESTAT's Decision Due to Lack of Prima Facie View on Lower Appellate Authority's Order in Smuggling Case.

July 1, 2013

Case Laws Customs HC

You may also like:

Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present...

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

Reassessment proceedings' validity questioned due to lack of appropriate authority's sanction u/s 151. Legality of jurisdiction, assessment orders, and notices issued...

HC granted temporary stay on tax demand arising from appellate order based on Finance Ministry Circular regarding recovery guidelines pending formation of GST Appellate...

The Income Tax Appellate Tribunal (ITAT) holds the power to grant stay of the operation of an order under challenge during its pendency, if non-granting of stay would...

Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident...

Provisional attachment of Bank Accounts of petitioner - Prima facie, there is reasonable apprehension that the petitioners may default in the ultimate collection of the...

Oppression and mismanagement - the observations made by the Tribunal that the Respondents had been removed from the Board and their shareholding had been cancelled...

Reopening of assessment u/s 147 - upon reading the reasons to believe as a whole the ‘live link’ between the material in the form of the investigation report and the...

Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further...

The High Court quashed the reopening of assessments u/s 148, holding that the reasons recorded by the Assessing Officer were cryptic, vague, lacking nexus, and...

HC determined CCI's jurisdiction to initiate investigation under Section 26(1) of Competition Act, 2002 requires establishing a prima facie case of anti-competitive...

Quick Updates: