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 the statutory pre-consultation process prescribed by CBIC Circular No. 1053/02/2017-CX is mandatory before issuance of show cause notices and adjudication, including cases invoking the extended period for alleged suppression or fraud. Relying on binding force of CBIC circulars and prior HC precedent, the Court held pre-consultation is not an empty formality and cannot be excluded merely because extended limitation is alleged, since such invocation depends on disputed factual determinations requiring evidence and hearing. Consequently, the impugned show cause notices and assessment/adjudication orders were quashed and the proceedings were revived from the pre-consultation stage - HC
The dominant issue was whether the statutory pre-consultation process prescribed by CBIC Circular No. 1053/02/2017-CX is mandatory before issuance of show cause notices and adjudication, including cases invoking the extended period for alleged suppression or fraud. Relying on binding force of CBIC circulars and prior HC precedent, the Court held pre-consultation is not an empty formality and cannot be excluded merely because extended limitation is alleged, since such invocation depends on disputed factual determinations requiring evidence and hearing. Consequently, the impugned show cause notices and assessment/adjudication orders were quashed and the proceedings were revived from the pre-consultation stage - HC
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