Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
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