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...
Prior judicial determination of an identical classification issue bars an advance-ruling application where no material distinguishing facts or new circumstances are shown. Roasted areca nuts therefore could not be reconsidered on merits. Oven-roasted walnuts, whose roasting changes their flavour, colour and texture and makes them ready for consumption, are not treated as merely preserved nuts under Chapter 8. They fall under Customs Tariff Item 2008 19 91 as other roasted nuts and seeds. Concessional customs duty requires strict compliance with the applicable exemption notification, tariff entry and origin conditions prevailing on import; the importer must prove origin to the competent customs officer's satisfaction.
Prior judicial determination of an identical classification issue bars an advance-ruling application where no material distinguishing facts or new circumstances are shown. Roasted areca nuts therefore could not be reconsidered on merits. Oven-roasted walnuts, whose roasting changes their flavour, colour and texture and makes them ready for consumption, are not treated as merely preserved nuts under Chapter 8. They fall under Customs Tariff Item 2008 19 91 as other roasted nuts and seeds. Concessional customs duty requires strict compliance with the applicable exemption notification, tariff entry and origin conditions prevailing on import; the importer must prove origin to the competent customs officer's satisfaction.
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