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...
Classification of imported squid liver/meal powder turns on compositional analysis showing soyabean meal at ~4050%, making the vegetable protein formative of the products character under the essential character test; accordingly the goods are classifiable as preparations of a kind used in animal feeding and not as fish meal, and reclassification is affirmed. Show Cause Notices, though not verbatim adjudications, sufficiently identified misclassification, correct heading and reasons to satisfy natural justice, and thus sustain the demands. Non-disclosure of substantial soyabean content constitutes suppression of material facts, validating invocation of extended limitation for concealment. Where suppression is established, mandatory penalties and confiscation for mis-declaration are sustainable and upheld.
Classification of imported squid liver/meal powder turns on compositional analysis showing soyabean meal at ~4050%, making the vegetable protein formative of the products character under the essential character test; accordingly the goods are classifiable as preparations of a kind used in animal feeding and not as fish meal, and reclassification is affirmed. Show Cause Notices, though not verbatim adjudications, sufficiently identified misclassification, correct heading and reasons to satisfy natural justice, and thus sustain the demands. Non-disclosure of substantial soyabean content constitutes suppression of material facts, validating invocation of extended limitation for concealment. Where suppression is established, mandatory penalties and confiscation for mis-declaration are sustainable and upheld.
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