Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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CESTAT allowed the appeal of the importer, holding that the differential duty demand was unsustainable in law. The Bench found that the goods were provisionally assessed and no order finalising such provisional assessment under s.18 of the Customs Act had been passed. Consequently, the precondition for invoking s.28 was absent, and Revenue could not confirm differential duty, particularly without issuance of a show cause notice and beyond five years. The Tribunal further noted violation of principles of natural justice, including denial of cross-examination. As the CRCL reports only indicated non-conformity with Rubber Processing Oil specifications without proper re-classification or valuation basis, the impugned demands and orders were held void and were set aside.
CESTAT allowed the appeal of the importer, holding that the differential duty demand was unsustainable in law. The Bench found that the goods were provisionally assessed and no order finalising such provisional assessment under s.18 of the Customs Act had been passed. Consequently, the precondition for invoking s.28 was absent, and Revenue could not confirm differential duty, particularly without issuance of a show cause notice and beyond five years. The Tribunal further noted violation of principles of natural justice, including denial of cross-examination. As the CRCL reports only indicated non-conformity with Rubber Processing Oil specifications without proper re-classification or valuation basis, the impugned demands and orders were held void and were set aside.
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