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 held that a Commissioner's mere decision to appeal does not automatically suspend a refund order under Section 54(11). The plain statutory language indicates that the pendency of an appeal does not ipso facto place the principal order in abeyance. Relying on prior judicial precedent, the court mandated that the revenue authority must comply with the appellate order and release the refund amount with applicable statutory interest. The writ petition was consequently allowed, directing immediate refund to the petitioner.
HC held that a Commissioner's mere decision to appeal does not automatically suspend a refund order under Section 54(11). The plain statutory language indicates that the pendency of an appeal does not ipso facto place the principal order in abeyance. Relying on prior judicial precedent, the court mandated that the revenue authority must comply with the appellate order and release the refund amount with applicable statutory interest. The writ petition was consequently allowed, directing immediate refund to the petitioner.
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