Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Demurrage paid separately by the buyer and seller for vessel waiting time, outside letter-of-credit payment for imported goods, is not part of the price actually paid or payable and is not includible in transaction value. A differential customs-duty demand cannot rely on a valuation provision absent from the show cause notice; reliance on such a ground exceeds the notice. Extended limitation requires evidence of a positive act of wilful suppression intended to evade duty, and oral allegations alone are insufficient. On these grounds, the differential-duty demand based on demurrage was unsustainable, and the notice for the specified Bills of Entry was time-barred.
Demurrage paid separately by the buyer and seller for vessel waiting time, outside letter-of-credit payment for imported goods, is not part of the price actually paid or payable and is not includible in transaction value. A differential customs-duty demand cannot rely on a valuation provision absent from the show cause notice; reliance on such a ground exceeds the notice. Extended limitation requires evidence of a positive act of wilful suppression intended to evade duty, and oral allegations alone are insufficient. On these grounds, the differential-duty demand based on demurrage was unsustainable, and the notice for the specified Bills of Entry was time-barred.
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