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...
The HC quashed the show cause notice pending adjudication for over 15 years due to inordinate and unexplained delay by the respondent. The respondent's affidavit failed to justify the delay satisfactorily. The SC order cited does not mandate excusing gross, unjustifiable, and inordinate delays in adjudicating show cause notices without reasonable explanation. Consequently, the HC restrained the respondents from further proceedings based on the impugned show cause notice.
The HC quashed the show cause notice pending adjudication for over 15 years due to inordinate and unexplained delay by the respondent. The respondent's affidavit failed to justify the delay satisfactorily. The SC order cited does not mandate excusing gross, unjustifiable, and inordinate delays in adjudicating show cause notices without reasonable explanation. Consequently, the HC restrained the respondents from further proceedings based on the impugned show cause notice.
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