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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...
The Delhi High Court upheld the order quashing of the disciplinary proceedings against the Regional Director (NR) of ROC, emphasizing the distinction between executive and quasi-judicial functions under the Act. The court held that an authority's act can be quasi-judicial even without two competing parties, considering factors like nature of rights affected. Referring to relevant case law, the court highlighted the need for objective criteria and consideration of objections for a function to be quasi-judicial. The court noted the elaborate procedure under Rule 30 for shifting applications, requiring examination of objections and reports from RoCs. Despite allegations of misconduct, the court found no fault in the respondent's approval of shifting applications, given reliance on information provided and lack of alerts about pending inspections. The court dismissed the petition, emphasizing the respondent's heavy workload and lack of evidence against other officers involved.
The Delhi High Court upheld the order quashing of the disciplinary proceedings against the Regional Director (NR) of ROC, emphasizing the distinction between executive and quasi-judicial functions under the Act. The court held that an authority's act can be quasi-judicial even without two competing parties, considering factors like nature of rights affected. Referring to relevant case law, the court highlighted the need for objective criteria and consideration of objections for a function to be quasi-judicial. The court noted the elaborate procedure under Rule 30 for shifting applications, requiring examination of objections and reports from RoCs. Despite allegations of misconduct, the court found no fault in the respondent's approval of shifting applications, given reliance on information provided and lack of alerts about pending inspections. The court dismissed the petition, emphasizing the respondent's heavy workload and lack of evidence against other officers involved.
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