Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Contemporaneous protest must be explicit to support a later challenge to imported marble slab measurements; an unqualified acceptance of the measurement report and agreement to pay differential duty barred a belated request for re-measurement, so the rejection of re-measurement was upheld. For confiscation and penalty, the Tribunal treated the marginal excess over the tolerance limit as attributable to the measurement method used for irregular slabs and noted that trade practice allowed such variation. It held that customs penal consequences require deliberate misdeclaration, wilful misstatement, suppression, or other dishonest conduct, and a bona fide measurement dispute is insufficient. Redemption fine and penalty were set aside, while the differential duty liability remained.
Contemporaneous protest must be explicit to support a later challenge to imported marble slab measurements; an unqualified acceptance of the measurement report and agreement to pay differential duty barred a belated request for re-measurement, so the rejection of re-measurement was upheld. For confiscation and penalty, the Tribunal treated the marginal excess over the tolerance limit as attributable to the measurement method used for irregular slabs and noted that trade practice allowed such variation. It held that customs penal consequences require deliberate misdeclaration, wilful misstatement, suppression, or other dishonest conduct, and a bona fide measurement dispute is insufficient. Redemption fine and penalty were set aside, while the differential duty liability remained.
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