Jurisprudentiol – Wednesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

LTU Scheme - Three units of the assessee started after joining the LTU should also be part of the LTU - Chief Commissioner /Commissioner, LTU must play a pro active role in the administration of LTU and requires them to solve the problem that arises at the initial stage - High Court

THOUGH the initial consent letter given by the petitioner related only to the six units, both the petitioner and the revenue since inception have proceeded on the footing that the petitioner had opted for the LTU facility not only for the six units but also in respect of all the other units set up subsequent to the initial consent letter. The only grievance is that specific letter of consent has not been submitted in respect of the newly established units till 9/9/2010. The lapse, if any, being only technical and the LTU policy itself provides that the Chief Commissioner/Commissioner, LTU must play a pro active role in the administration of LTU and requires them to solve the problem that arises at the initial stage; in the facts of the present case all the units must be held to be governed by the LTU scheme since inception.

Income Tax

Whether when Revenue grants extension of time for filing return u/s 139(1), it automatically extends due date for purpose of Sec 43B - YES, says Delhi High Court

THE issue before the HC is - Whether when the time for filing return is extended in terms of proviso to Section 139 (1), it automatically means extension of the due date for the purpose of Section 43B of the Act. And the verdict goes in favour of the assessee.

Customs

Appeal against High Court's order releasing sized goods - Departmental Adjudication Ordered - Notice to Officer - High Court requested to decide expeditiously - Supreme Court

INDUBITABLY, after the release of the goods on the basis of provisional assessment, there has been no final adjudication of the Bills of Entry filed for clearance of the goods for home consumption. Under the given circumstances, instead of examining the correctness of the impugned orders at this juncture it will be in the interest of the revenue as well as the importers if all the import consignments in respect of which show cause notices have been issued to the importers are finally adjudicated.

See our columns Tomorrow for the judgements