Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Imports of mineral hydrocarbon oil in drums, and the related classification dispute under heading 27101990 versus 2710 1290, were treated as covered by the Tribunal's earlier decision in the importers' own case. On that footing, the Tribunal stated that no redemption fine and no penalty were imposable for the alleged contravention of the Petroleum Rules, 2002 and the Customs Act, 1962. The confiscation-related consequences were therefore not sustained, the impugned order was set aside, and consequential relief followed.
Imports of mineral hydrocarbon oil in drums, and the related classification dispute under heading 27101990 versus 2710 1290, were treated as covered by the Tribunal's earlier decision in the importers' own case. On that footing, the Tribunal stated that no redemption fine and no penalty were imposable for the alleged contravention of the Petroleum Rules, 2002 and the Customs Act, 1962. The confiscation-related consequences were therefore not sustained, the impugned order was set aside, and consequential relief followed.
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