Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Writ challenge to GST show cause notice, order-in-original and demand was not entertained where the petitioner raised an amalgamation-based plea for the first time in the writ court. The text notes that the petitioner had already replied on merits to the input tax credit dispute before the department, but had not disclosed the fresh incorporation or new GST registration, and had also not replied to the show cause notice or attended personal hearings. Because the challenge turned on disputed facts better examined by the statutory forum, the petitioner was relegated to the appellate remedy, with liberty to file an appeal within the stipulated time with the required pre-deposit and to seek condonation of delay, which was to be considered sympathetically.
Writ challenge to GST show cause notice, order-in-original and demand was not entertained where the petitioner raised an amalgamation-based plea for the first time in the writ court. The text notes that the petitioner had already replied on merits to the input tax credit dispute before the department, but had not disclosed the fresh incorporation or new GST registration, and had also not replied to the show cause notice or attended personal hearings. Because the challenge turned on disputed facts better examined by the statutory forum, the petitioner was relegated to the appellate remedy, with liberty to file an appeal within the stipulated time with the required pre-deposit and to seek condonation of delay, which was to be considered sympathetically.
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