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...
Imported chilli seeds treated with poisonous chemicals and meant solely for sowing were held not to be "spices" under Chapter 09 because they were neither edible nor fit for human consumption; consequently, classification under CTI 0904 was rejected and the goods were held classifiable as seeds for sowing under CTI 1209 99 90, with Rule 3(a) of the GIR not permitting comparison at the eight-digit level. Invocation of the extended limitation period was disallowed as there was no finding of deliberate suppression with intent to evade duty and the bills of entry had been physically assessed, showing departmental awareness; the appellate reliance on a request under section 28(6) was also found unjustified in view of the subsequent withdrawal and contest of classification. Appeal allowed. - CESTAT
Imported chilli seeds treated with poisonous chemicals and meant solely for sowing were held not to be "spices" under Chapter 09 because they were neither edible nor fit for human consumption; consequently, classification under CTI 0904 was rejected and the goods were held classifiable as seeds for sowing under CTI 1209 99 90, with Rule 3(a) of the GIR not permitting comparison at the eight-digit level. Invocation of the extended limitation period was disallowed as there was no finding of deliberate suppression with intent to evade duty and the bills of entry had been physically assessed, showing departmental awareness; the appellate reliance on a request under section 28(6) was also found unjustified in view of the subsequent withdrawal and contest of classification. Appeal allowed. - CESTAT
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