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...
Rough diamonds marked by Galaxy and DiaExpert laser systems were treated as processed rather than natural-state stones because scanning, mapping and surface marking were regarded as working/processing and as engraving under the tariff notes. Applying Rule 1 of the General Rules for Interpretation and the HSN notes to Heading 7102, the goods were classified under tariff item 71023990, not 71023100. On that basis, the customs exemption for rough diamonds under serial No. 345 of Notification No. 50/2017-Cus was denied because the goods were no longer rough diamonds in their natural state.
Rough diamonds marked by Galaxy and DiaExpert laser systems were treated as processed rather than natural-state stones because scanning, mapping and surface marking were regarded as working/processing and as engraving under the tariff notes. Applying Rule 1 of the General Rules for Interpretation and the HSN notes to Heading 7102, the goods were classified under tariff item 71023990, not 71023100. On that basis, the customs exemption for rough diamonds under serial No. 345 of Notification No. 50/2017-Cus was denied because the goods were no longer rough diamonds in their natural state.
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