Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The Tribunal treated the Rule 128 timeline for Standing Committee reference as directory, so procedural delay did not defeat anti-profiteering proceedings. It held that the respondent failed to pass on additional input tax credit to homebuyers, and that the profiteered amount had to include the GST component because buyers paid the higher price inclusive of tax. Interest was upheld as payable under the Rules from the dates of collection until refund. Penalty was attracted prospectively only for the period from 1 January 2020 onward, subject to the statutory relief if the amount is deposited within thirty days.
The Tribunal treated the Rule 128 timeline for Standing Committee reference as directory, so procedural delay did not defeat anti-profiteering proceedings. It held that the respondent failed to pass on additional input tax credit to homebuyers, and that the profiteered amount had to include the GST component because buyers paid the higher price inclusive of tax. Interest was upheld as payable under the Rules from the dates of collection until refund. Penalty was attracted prospectively only for the period from 1 January 2020 onward, subject to the statutory relief if the amount is deposited within thirty days.
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