Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Floating seals are discussed as classifiable by their sole or principal use as machinery parts under tariff heading 8431 rather than as mechanical seals under heading 8484 where no admissible evidence establishes use in other machinery or equipment. The notes state that supplier invoices disclosed the imported goods to Customs and that the dispute concerned classification; on that basis, invocation of the extended limitation period was not sustainable. The resulting demand, confiscation, redemption fine and penalty were consequently set aside, with the appeal allowed and consequential relief granted.
Floating seals are discussed as classifiable by their sole or principal use as machinery parts under tariff heading 8431 rather than as mechanical seals under heading 8484 where no admissible evidence establishes use in other machinery or equipment. The notes state that supplier invoices disclosed the imported goods to Customs and that the dispute concerned classification; on that basis, invocation of the extended limitation period was not sustainable. The resulting demand, confiscation, redemption fine and penalty were consequently set aside, with the appeal allowed and consequential relief granted.
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