Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassification and differential duty (with interest) were upheld only for door locks for the normal period and within jurisdiction; the remainder was quashed. - CESTAT
The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassification and differential duty (with interest) were upheld only for door locks for the normal period and within jurisdiction; the remainder was quashed. - CESTAT
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