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...
Inordinate, unexplained delay in issuing show cause notice and adjudication order violates principles of natural justice. The Court, citing precedents, quashed the show cause notice and restrained the Respondents from proceeding further with the inordinately delayed adjudication. The impugned order was set aside, preventing further steps or proceedings arising from it. The petition was allowed.
Inordinate, unexplained delay in issuing show cause notice and adjudication order violates principles of natural justice. The Court, citing precedents, quashed the show cause notice and restrained the Respondents from proceeding further with the inordinately delayed adjudication. The impugned order was set aside, preventing further steps or proceedings arising from it. The petition was allowed.
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