Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional attachment orders as notices u/s 74 could not be served on petitioner, who prima facie avoided service. Provisional attachment orders, though drastic, are permissible to protect revenue interest. Petitioner did not apply for release of property by filing objection u/r 159(5) even after fresh attachment orders. Inquiry u/s 74 is ongoing. At this stage, there appears material for provisional attachment orders. Petitioner did not approach respondents u/r 159(5) and did not explain non-approach. Petitioner not entitled to writ remedy. Petition dismissed.
Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional attachment orders as notices u/s 74 could not be served on petitioner, who prima facie avoided service. Provisional attachment orders, though drastic, are permissible to protect revenue interest. Petitioner did not apply for release of property by filing objection u/r 159(5) even after fresh attachment orders. Inquiry u/s 74 is ongoing. At this stage, there appears material for provisional attachment orders. Petitioner did not approach respondents u/r 159(5) and did not explain non-approach. Petitioner not entitled to writ remedy. Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
