International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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...
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
Revocation of a customs broker licence, forfeiture of security deposit, and imposition of penalty were challenged on the ground that mandatory timelines under CBLR, 2018 were breached. The authority issued the show cause notice beyond 90 days from the offence report, submitted the enquiry report beyond 90 days from the show cause notice, and passed the final order beyond the stipulated period under Regulations 17(1), 17(5) and 17(7); these lapses rendered the proceedings and resultant order legally unsustainable, leading to quashing of the revocation, forfeiture, and penalty. The contention based on Circular No. 9/2010 was left open without adjudication. - HC
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