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...
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption eligibility, and remitted matters to the adjudicating authority to consider amendment applications and entitlement to exemptions/concessional duty under Notification No.25/2002-Cus (as amended), Notification No.08/2004-Cus, and specified 2012 notifications for BCD, CVD and SAD, and to reassess refund claims after such amendments.
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