Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975, without any material on record to determine whether the re-assessment conformed to the framework of the notification. The Tribunal found that the first appellate authority lacked jurisdiction to adjudicate on the merits of the assessment by the original authority. The absence of the importer's consent for alteration of the assessment and the lack of scrutiny of the entry u/s 46 of the Customs Act invalidated the impugned orders ab initio.
The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975, without any material on record to determine whether the re-assessment conformed to the framework of the notification. The Tribunal found that the first appellate authority lacked jurisdiction to adjudicate on the merits of the assessment by the original authority. The absence of the importer's consent for alteration of the assessment and the lack of scrutiny of the entry u/s 46 of the Customs Act invalidated the impugned orders ab initio.
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