Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt - the failure of the product to be covered by the heading proposed in the SCN suffices for acceptance of the one claimed by assessee - articles of paper
Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt - the failure of the product to be covered by the heading proposed in the SCN suffices for acceptance of the one claimed by assessee - articles of paper
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