Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
The NCLAT held that a bidder excluded from an e-auction due to an alleged technical glitch had shown bona fide participation: the record showed registration, document upload, EMD deposit, repeated logins and prompt complaints about the unavailable pre-qualification link, while the liquidator's communications did not clearly identify that separate step or its deadline. The Tribunal found that abandonment, lack of seriousness and false plea of technical difficulty could not be inferred without technical verification from the auction platform, and the benefit of doubt had to go to the bidder. It further held that concluded auctions may be reopened where exclusion and inadequate pricing affect value maximization, and directed a fresh e-auction open to all eligible bidders.
The NCLAT held that a bidder excluded from an e-auction due to an alleged technical glitch had shown bona fide participation: the record showed registration, document upload, EMD deposit, repeated logins and prompt complaints about the unavailable pre-qualification link, while the liquidator's communications did not clearly identify that separate step or its deadline. The Tribunal found that abandonment, lack of seriousness and false plea of technical difficulty could not be inferred without technical verification from the auction platform, and the benefit of doubt had to go to the bidder. It further held that concluded auctions may be reopened where exclusion and inadequate pricing affect value maximization, and directed a fresh e-auction open to all eligible bidders.
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