Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Bed sheets imported were correctly classified under CTH 6304 as bed spreads/bed sheets, despite being made of 100% polyester yarn. Although woven fabric of synthetic filament yarn, their identity as bed spreads/bed sheets remained intact, making them classifiable under CTH 6304. Respondents liable to pay duty by classifying goods under CTH 6304, but not liable for confiscation or penalties u/s 114A of Customs Act, 1962. No redemption fine payable. Appeals filed by Revenue dismissed.
Bed sheets imported were correctly classified under CTH 6304 as bed spreads/bed sheets, despite being made of 100% polyester yarn. Although woven fabric of synthetic filament yarn, their identity as bed spreads/bed sheets remained intact, making them classifiable under CTH 6304. Respondents liable to pay duty by classifying goods under CTH 6304, but not liable for confiscation or penalties u/s 114A of Customs Act, 1962. No redemption fine payable. Appeals filed by Revenue dismissed.
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