Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
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