Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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...
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Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time-bound and ends on completion of physical verification, after which possession cannot be lawfully continued without a statutory detention order. Property deprivation must be by law under Article 300A and officers must show source of power. Resultantly, goods were ordered released on bond and confiscation proceedings to be concluded with opportunity to be heard.
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time-bound and ends on completion of physical verification, after which possession cannot be lawfully continued without a statutory detention order. Property deprivation must be by law under Article 300A and officers must show source of power. Resultantly, goods were ordered released on bond and confiscation proceedings to be concluded with opportunity to be heard.
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