Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
A writ petition against a customs show cause notice based on a tariff classification dispute was declined because the controversy required adjudication by the statutory authority, and the recognised exception for interference at the notice stage, such as absence of jurisdiction or abuse of process, was not made out. The petitioner was left to reply to the notice and pursue the statutory process. A separate natural justice challenge based on absence of a pre-consultation hearing was not entertained in writ jurisdiction because there was no specific pleading, and that contention was left open for consideration by the adjudicating authority.
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