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 allowed the writ petition, finding a violation of principles of natural justice. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the Show Cause Notice (SCN). The Adjudicating Authority must issue a personal hearing notice to the Petitioner after the reply is filed, effectively providing an opportunity to be heard that was previously denied.
HC allowed the writ petition, finding a violation of principles of natural justice. The court remanded the matter back to the Adjudicating Authority, granting the Petitioner time until 10th July 2025 to file a reply to the Show Cause Notice (SCN). The Adjudicating Authority must issue a personal hearing notice to the Petitioner after the reply is filed, effectively providing an opportunity to be heard that was previously denied.
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