Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Forfeited refundable die-development deposits are characterised as liquidated damages where they are retained only on a customer's contractual breach, rather than consideration for the manufactured goods. Amounts enter transaction value only when directly and proximately connected with the sale and represent consideration; a valuation rule cannot convert contractual compensation into additional consideration. Consequently, including such deposits in assessable value is unsustainable. Extended limitation also does not apply merely because of an interpretational dispute or short-payment where contractual terms, deposits and accounting treatment were recorded and there is no evidence of deliberate concealment or intent to evade duty. Penalty cannot stand where the duty demand fails and the required intent-based misconduct is not established.
Forfeited refundable die-development deposits are characterised as liquidated damages where they are retained only on a customer's contractual breach, rather than consideration for the manufactured goods. Amounts enter transaction value only when directly and proximately connected with the sale and represent consideration; a valuation rule cannot convert contractual compensation into additional consideration. Consequently, including such deposits in assessable value is unsustainable. Extended limitation also does not apply merely because of an interpretational dispute or short-payment where contractual terms, deposits and accounting treatment were recorded and there is no evidence of deliberate concealment or intent to evade duty. Penalty cannot stand where the duty demand fails and the required intent-based misconduct is not established.
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