Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
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