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...
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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