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...
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
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