Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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HC held petitioner was not entitled to file declaration in Form SVLDRS-1 under Section 125(1) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Designated Authority erroneously accepted petitioner's Form SVLDRS-1 filed on 30.12.2019 and issued Form SVLDRS-3 on 07.01.2020, as no scope existed for entertaining application under Section 125(1)(f). Court ruled that mere issuance of Form SVLDRS-3 did not ipso facto entitle petitioner to settlement under the Scheme. Since declaration was unavailable to petitioner, discharge certificate in Form SVLDRS-4 could not be issued. HC directed respondents to proceed with Show Cause Notice adjudication on merits according to law and dismissed the writ petition.
HC held petitioner was not entitled to file declaration in Form SVLDRS-1 under Section 125(1) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Designated Authority erroneously accepted petitioner's Form SVLDRS-1 filed on 30.12.2019 and issued Form SVLDRS-3 on 07.01.2020, as no scope existed for entertaining application under Section 125(1)(f). Court ruled that mere issuance of Form SVLDRS-3 did not ipso facto entitle petitioner to settlement under the Scheme. Since declaration was unavailable to petitioner, discharge certificate in Form SVLDRS-4 could not be issued. HC directed respondents to proceed with Show Cause Notice adjudication on merits according to law and dismissed the writ petition.
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