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...
Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of entry but in the other imports of the same appellant - There is no wilful misstatement on the part of the appellant or any evidence indicating that some extra amount has been repatriated to the supplier for the present consignment - Demand set aside - AT
Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of entry but in the other imports of the same appellant - There is no wilful misstatement on the part of the appellant or any evidence indicating that some extra amount has been repatriated to the supplier for the present consignment - Demand set aside - AT
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