Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The dominant issue was whether Section 25(4) of the Customs Act, 1962 (as amended) and the enhanced duty notification could lawfully operate to demand a higher customs duty from the relevant date. Relying on binding precedent holding Section 25(4) arbitrary and contrary to Section 25(1) and 25(2A), and noting consistent views declaring it illegal and unconstitutional, the court held that the enhanced duty demand premised on Section 25(4) could not be sustained. Consequently, the impugned Bill of Entry was quashed and the authorities were directed to refund the excess duty with interest from the date of deposit until refund within three months. - HC
The dominant issue was whether Section 25(4) of the Customs Act, 1962 (as amended) and the enhanced duty notification could lawfully operate to demand a higher customs duty from the relevant date. Relying on binding precedent holding Section 25(4) arbitrary and contrary to Section 25(1) and 25(2A), and noting consistent views declaring it illegal and unconstitutional, the court held that the enhanced duty demand premised on Section 25(4) could not be sustained. Consequently, the impugned Bill of Entry was quashed and the authorities were directed to refund the excess duty with interest from the date of deposit until refund within three months. - HC
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