Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
CESTAT partly allowed the Revenue's appeal. It upheld the Commissioner (Appeals)' setting aside of the Joint Commissioner's rejection and redetermination of the declared FOB value, holding that the proper officer had neither validly rejected the transaction value under rule 8 nor followed the mandatory sequential valuation under rules 4 to 6. However, it restored the Joint Commissioner's reclassification of the export goods under the correct serial numbers of the Drawback and ROSCTL Schedules, as CRCL's test confirmed the garments were of blended fabric and not 100% cotton. Confiscation per se and redemption fine were found unsustainable in the facts, particularly in view of the provisional release bond terms. Penalty under section 114AA was held not leviable for want of proof of conscious mis-declaration. Penalty of Rs. 2,00,000 under section 114(iii), being linked to mis-declaration of fabric rendering the goods liable to confiscation, was restored.
CESTAT partly allowed the Revenue's appeal. It upheld the Commissioner (Appeals)' setting aside of the Joint Commissioner's rejection and redetermination of the declared FOB value, holding that the proper officer had neither validly rejected the transaction value under rule 8 nor followed the mandatory sequential valuation under rules 4 to 6. However, it restored the Joint Commissioner's reclassification of the export goods under the correct serial numbers of the Drawback and ROSCTL Schedules, as CRCL's test confirmed the garments were of blended fabric and not 100% cotton. Confiscation per se and redemption fine were found unsustainable in the facts, particularly in view of the provisional release bond terms. Penalty under section 114AA was held not leviable for want of proof of conscious mis-declaration. Penalty of Rs. 2,00,000 under section 114(iii), being linked to mis-declaration of fabric rendering the goods liable to confiscation, was restored.
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