Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
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