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...
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...
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
In GST assessment proceedings, an order in Form DRC-07 issued without the assessing officer's signature is invalid; the signature is indispensable, and the defect is not cured by the provisions considered in earlier decisions. An unsigned order is also not validly served, so delay in approaching the Court cannot be used against the taxpayer where no lawful service occurred. The unsigned assessment order was set aside, but the authority was given liberty to make a fresh assessment after notice and issue a signed order, with the intervening period excluded for limitation purposes.
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