Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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