Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
A repeated Section 94 application by a personal guarantor was held not maintainable after an earlier fresh petition had already been dismissed on merits as time-barred. The tribunal treated the later filing as an identical attempt, noting suppression of the intervening dismissal and a pattern of repeated petitions aimed at securing interim moratorium and delaying recovery. It also rejected the argument that limitation began only from the possession notice, because a separate demand notice had already been issued to the guarantor earlier; the limitation finding based on that earlier notice was upheld. On these facts, the subsequent petition was held barred by res judicata, the abuse of process was found serious, and costs were imposed.
A repeated Section 94 application by a personal guarantor was held not maintainable after an earlier fresh petition had already been dismissed on merits as time-barred. The tribunal treated the later filing as an identical attempt, noting suppression of the intervening dismissal and a pattern of repeated petitions aimed at securing interim moratorium and delaying recovery. It also rejected the argument that limitation began only from the possession notice, because a separate demand notice had already been issued to the guarantor earlier; the limitation finding based on that earlier notice was upheld. On these facts, the subsequent petition was held barred by res judicata, the abuse of process was found serious, and costs were imposed.
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