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...
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For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
For GST demand proceedings on input tax credit mismatch, limitation for the 2017-2018 period was treated as not expired because the Covid-19 interval was excluded under the limitation extension orders and Section 168A; scrutiny of returns under Section 61 and issue of Form ASMT-10 were also relied on to find suppression, supporting invocation of the extended period under Section 74. The challenge to the shift from intimation to notice was rejected, and the writ petition was dismissed with liberty to pursue the statutory remedy on merits.
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