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 inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
The dominant issue was inordinate and unexplained delay in finalising customs assessments for 32 bills of entry covering 2014 imports after provisional release, rendering any proposed levy without timely adjudication potentially arbitrary and contrary to the Customs Act and natural justice. As no justification for the delay was shown, the matter was remanded with a direction to complete final assessment expeditiously, considering all objections including delay and granting personal hearing in terms of CBFC circulars; the authority was also restrained from calling for any further documents beyond what was already furnished for provisional release, and required to decide on the existing record within six weeks. - HC
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