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...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
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