Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Absolute confiscation of counterfeit goods upheld as appellant relinquished title and claimed non-ownership. For other mis-declared goods, transaction value rejected u/r 12, value re-determined through market inquiry u/r 9 after deducting abatements, method accepted by importer. Redemption fine equal to value of goods deemed harsh, reduced. Penalty u/ss 114A and 114AA set aside, penalty under 112(a) reduced to Rs. 9,00,000/-. Partial relief granted in appeal before Appellate Tribunal.
Absolute confiscation of counterfeit goods upheld as appellant relinquished title and claimed non-ownership. For other mis-declared goods, transaction value rejected u/r 12, value re-determined through market inquiry u/r 9 after deducting abatements, method accepted by importer. Redemption fine equal to value of goods deemed harsh, reduced. Penalty u/ss 114A and 114AA set aside, penalty under 112(a) reduced to Rs. 9,00,000/-. Partial relief granted in appeal before Appellate Tribunal.
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