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...
HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural irregularities in hearing scheduling, the court primarily focused on the statutory non-compliance. The impugned order was set aside, and the matter was remanded to the respondent to provide proper opportunity of hearing and issue a fresh order in accordance with legal provisions, thereby allowing the petition and ensuring procedural fairness.
HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural irregularities in hearing scheduling, the court primarily focused on the statutory non-compliance. The impugned order was set aside, and the matter was remanded to the respondent to provide proper opportunity of hearing and issue a fresh order in accordance with legal provisions, thereby allowing the petition and ensuring procedural fairness.
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