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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Failure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High Court to treat the impugned order as having been confirmed without full material and to grant a further opportunity on equitable grounds. The Court noted that additional relevant documents were available and that the disputed tax had already been recovered, so it set aside the assessment and remanded the matter for fresh adjudication, permitting a detailed reply and personal hearing before the assessing authority.
Failure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High Court to treat the impugned order as having been confirmed without full material and to grant a further opportunity on equitable grounds. The Court noted that additional relevant documents were available and that the disputed tax had already been recovered, so it set aside the assessment and remanded the matter for fresh adjudication, permitting a detailed reply and personal hearing before the assessing authority.
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