Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
Customs duty cannot be fastened jointly and severally on multiple noticees without first determining the actual importer and the role of each person. The Tribunal held that the adjudicating authority must examine the documentary evidence, record clear factual findings on individual responsibility, and then fix duty and penalty, if warranted, on the person concerned. Because the impugned order had imposed liability without that determination, it was set aside against the appellants and the matter was remanded for de novo adjudication by a speaking order, with all contentions left open.
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