Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
Page of 4828
Press 'Enter' after typing page number.
10041 to 10060 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC dismissed the appeal and upheld the Tribunal's order, holding that the department failed to challenge or amend the respondent's self-assessed Bills of Entry as required, so the declared customs valuation must be accepted. The Tribunal's application of the controlling legal principle concerning self-assessment and absence of departmental challenge was found plausible and not perverse. The appellant did not demonstrate any procedural or substantive error in the Tribunal's reasoning. The HC further noted the de minimis monetary stake of Rs. 73,000 and observed that the appeal lacked merit. The appeal is dismissed.
HC dismissed the appeal and upheld the Tribunal's order, holding that the department failed to challenge or amend the respondent's self-assessed Bills of Entry as required, so the declared customs valuation must be accepted. The Tribunal's application of the controlling legal principle concerning self-assessment and absence of departmental challenge was found plausible and not perverse. The appellant did not demonstrate any procedural or substantive error in the Tribunal's reasoning. The HC further noted the de minimis monetary stake of Rs. 73,000 and observed that the appeal lacked merit. The appeal is dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
