Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
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