Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Rectification of customs documentation for an inadvertent typographical error in unit price was held to merit reconsideration; the petitioners' claim that invoices and purchase orders contained bona fide mistakes should be examined under the statutory rectification framework and relevant standing orders. The High Court found no adequate reason in the impugned communication to reject the case and set aside that communication, remanding the matter to the Deputy Commissioner of Customs to reconsider cancellation of out-of-charges, recall and reassessment of bills of entry, and amendment of unit price after hearing the petitioners. A decision is directed to be taken expeditiously within six weeks.
Rectification of customs documentation for an inadvertent typographical error in unit price was held to merit reconsideration; the petitioners' claim that invoices and purchase orders contained bona fide mistakes should be examined under the statutory rectification framework and relevant standing orders. The High Court found no adequate reason in the impugned communication to reject the case and set aside that communication, remanding the matter to the Deputy Commissioner of Customs to reconsider cancellation of out-of-charges, recall and reassessment of bills of entry, and amendment of unit price after hearing the petitioners. A decision is directed to be taken expeditiously within six weeks.
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