Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondents were directed to refund Rs.10 crores to the petitioner with interest at 6% per annum from 24.03.2023 until actual payment. The refund was ordered to be paid within two months from receipt of a copy of the order. Petition accordingly allowed.
The HC allowed the petition, holding that the respondent authorities' receipt of Rs.10 crores from the petitioner during search/inspection/seizure proceedings was involuntary, without jurisdiction and contrary to the CGST Act. The payment was quashed as illegal, arbitrary and not a voluntary self-ascertainment under Sections 73(5)/74(5). The respondents were directed to refund Rs.10 crores to the petitioner with interest at 6% per annum from 24.03.2023 until actual payment. The refund was ordered to be paid within two months from receipt of a copy of the order. Petition accordingly allowed.
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