Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
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