Jurisprudentiol– Monday's cases

By Vijay Kumar

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

Import of goods from China - When certificate of origin clearly mentions that goods are porcelain tiles, there is no need to re-classify them - Evidence of clear mis-declaration of the goods - Anti-dumping duty leviable - Appeal dismissed: CESTAT

The appellants strongly contended that the said certificate relied on by the Adjudicating Authority cannot be the basis for classification. We are unable to agree with the appellants. The certificate clearly mentions the goods as “Porcelain Tiles”. There is clear mis-declaration of the description of the goods, which are leviable to anti-dumping duty.

Income Tax

Re-assessment - It is not belief per se that is a pre-condition for invoking Section 147 of the Act but a belief founded on reasons: Delhi High Court

Merely because the Assessing Officer felt that the issue required much deeper scrutiny, is not ground enough for invoking Section 147. It is not belief per se that is a pre-condition for invoking Section 147 of the said Act but a belief founded on reasons. The expression used in Section 147 is ‘If the Assessing Officer has reason to believe' and not if the Assessing Officer believes. There must be some basis upon which the belief can be built. It does not matter whether the belief is ultimately proved right or wrong, but, there must be some material upon which such a belief can be founded.

See our columns Monday for the judgements