Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Delayed adjudication under s. 28(9) of the Customs Act was challenged on the ground that the extension order for deciding the SCN was not communicated, in a dispute over denial of preferential duty exemption based on Certificates of Origin under the ASEAN-India FTA. The Court held that, unlike s. 110(2), s. 28 does not mandate prior intimation or communication of an extension; while intimation is desirable, non-communication is not fatal. Given the failure to file any substantive reply on merits to rebut the verification email questioning the Certificates of Origin, no ground for writ interference was made out; the petitioner was relegated to the statutory appeal with time to file it. - HC
Delayed adjudication under s. 28(9) of the Customs Act was challenged on the ground that the extension order for deciding the SCN was not communicated, in a dispute over denial of preferential duty exemption based on Certificates of Origin under the ASEAN-India FTA. The Court held that, unlike s. 110(2), s. 28 does not mandate prior intimation or communication of an extension; while intimation is desirable, non-communication is not fatal. Given the failure to file any substantive reply on merits to rebut the verification email questioning the Certificates of Origin, no ground for writ interference was made out; the petitioner was relegated to the statutory appeal with time to file it. - HC
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