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...
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
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