Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
Service of a show-cause notice for re-determination of classification and the claimed waiver under Section 28(2) based on payment of duty and interest are central. The Article states the original order was issued under Section 28(2), but the prerequisite payment was not established and the section was misapplied; this misapplication does not substitute for proof of service under Section 28(1). The Department failed over nearly ten years to place any notice on record despite opportunities, and absence of the notice violated principles of natural justice, rendering the sole ground of appeal unsustainable.
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