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...
Limitation of appeal is to be reckoned from the date of communication under section 128, and an appeal admitted and heard cannot later be dismissed on mere technical limitation without notice, entitling the appellant to relief. Para 2.17 of the FTP prior to June 2012 allowed import of second hand capital goods, so the 2009 import was freely importable and confiscation under statutory confiscation provisions is unsustainable. Valuation based solely on a chartered engineer's residual value estimate, without evidence of extra consideration or suppression, does not establish mis declaration; consequently redemption fine and penalty fail and are set aside.
Limitation of appeal is to be reckoned from the date of communication under section 128, and an appeal admitted and heard cannot later be dismissed on mere technical limitation without notice, entitling the appellant to relief. Para 2.17 of the FTP prior to June 2012 allowed import of second hand capital goods, so the 2009 import was freely importable and confiscation under statutory confiscation provisions is unsustainable. Valuation based solely on a chartered engineer's residual value estimate, without evidence of extra consideration or suppression, does not establish mis declaration; consequently redemption fine and penalty fail and are set aside.
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