Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
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