Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal noted that the Assistant Commissioner’s rejection letter was ambiguous and lacked substantive reasoning, which the Commissioner (Appeals) failed to rectify. It emphasized the need for a proper order, following principles of natural justice. - The Tribunal disagreed with the lower authorities' interpretation that amendments under Section 149 are impermissible post-clearance for changes impacting duty assessment. It pointed to higher judicial rulings that allowed such amendments where documentary evidence existed. - Consequently, the Tribunal set aside the previous order and remanded the case back for reassessment under the correct CTH.
Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal noted that the Assistant Commissioner’s rejection letter was ambiguous and lacked substantive reasoning, which the Commissioner (Appeals) failed to rectify. It emphasized the need for a proper order, following principles of natural justice. - The Tribunal disagreed with the lower authorities' interpretation that amendments under Section 149 are impermissible post-clearance for changes impacting duty assessment. It pointed to higher judicial rulings that allowed such amendments where documentary evidence existed. - Consequently, the Tribunal set aside the previous order and remanded the case back for reassessment under the correct CTH.
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