Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Classification of imported goods - goods are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? - this aspect should be best left to the adjudicating authority to decide, if it requires adjudication. Pre-empting an adjudication on this issue by the writ court by taking a view one way or the other may not be justified. - HC
Classification of imported goods - goods are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? - this aspect should be best left to the adjudicating authority to decide, if it requires adjudication. Pre-empting an adjudication on this issue by the writ court by taking a view one way or the other may not be justified. - HC
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