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...
Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court observed that the FTP 2023 includes a transitional arrangement clause ensuring that changes in policy do not adversely affect existing commitments through irrevocable commercial letters of credit (ICLC). The Court found that the impugned notification unjustifiably denied this benefit to the petitioners, even though similar provisions were applied in other cases, such as wheat exports. The lack of specific reasons for this denial rendered the notification arbitrary. - The court declared that the impugned notification dated 20.07.2023, insofar as it denies the benefit of the transitional arrangement under para 1.05 of FTP 2023, is bad-in-law.
Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court observed that the FTP 2023 includes a transitional arrangement clause ensuring that changes in policy do not adversely affect existing commitments through irrevocable commercial letters of credit (ICLC). The Court found that the impugned notification unjustifiably denied this benefit to the petitioners, even though similar provisions were applied in other cases, such as wheat exports. The lack of specific reasons for this denial rendered the notification arbitrary. - The court declared that the impugned notification dated 20.07.2023, insofar as it denies the benefit of the transitional arrangement under para 1.05 of FTP 2023, is bad-in-law.
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