Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Where Bills of Entry were assessed provisionally under s.18 of the Customs Act, the assessing authority was required to consider, at finalisation, the importer's claim for NIL duty at the preferential rate under the India-UAE CEPA notification, even if the benefit was not claimed at filing or at out-of-charge and even if the country-of-origin certificate was issued retrospectively, provided the notification conditions were otherwise satisfied. Treating the matter as governed by s.17 and refusing to apply precedent on provisional assessment was held erroneous. The finalisation order was set aside and the matter remanded to reconsider eligibility in light of the later CBIC Instruction No. 21/2024-Customs and the tribunal's observations - CESTAT
Where Bills of Entry were assessed provisionally under s.18 of the Customs Act, the assessing authority was required to consider, at finalisation, the importer's claim for NIL duty at the preferential rate under the India-UAE CEPA notification, even if the benefit was not claimed at filing or at out-of-charge and even if the country-of-origin certificate was issued retrospectively, provided the notification conditions were otherwise satisfied. Treating the matter as governed by s.17 and refusing to apply precedent on provisional assessment was held erroneous. The finalisation order was set aside and the matter remanded to reconsider eligibility in light of the later CBIC Instruction No. 21/2024-Customs and the tribunal's observations - CESTAT
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