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...
Declared transaction value for imported Main PCB Boards was rejected where the importer functioned as a commission conduit, imports were arranged through the overseas supplier, and goods were immediately supplied to the domestic beneficiary. Customs value was redetermined using the lowest contemporaneous value of comparable goods from the same country, period and quantities; absence of declared technical distinctions prevented a challenge to comparability. Duty, interest and confiscation followed the finding of suppression and undervaluation. Penalties for misdeclaration and abetment were sustained against persons involved in arranging, facilitating and benefiting from the imports. Cross-examination was treated as unnecessary where liability rested on documentary evidence and voluntary admissions rather than investigating officers' statements.
Declared transaction value for imported Main PCB Boards was rejected where the importer functioned as a commission conduit, imports were arranged through the overseas supplier, and goods were immediately supplied to the domestic beneficiary. Customs value was redetermined using the lowest contemporaneous value of comparable goods from the same country, period and quantities; absence of declared technical distinctions prevented a challenge to comparability. Duty, interest and confiscation followed the finding of suppression and undervaluation. Penalties for misdeclaration and abetment were sustained against persons involved in arranging, facilitating and benefiting from the imports. Cross-examination was treated as unnecessary where liability rested on documentary evidence and voluntary admissions rather than investigating officers' statements.
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