Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
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