Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
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