Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
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