Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
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