Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Re-determination of assessable value under Rule 7 of the Customs Valuation Rules was held invalid because the market survey lacked contemporaneous, comparable import data and did not demonstrate identical or similar goods at the same commercial level, so valuation based solely on median domestic invoices was set aside. Classification was resolved by applying the General Rules for Interpretation: articles whose principal function is as an assistive walking-stick retain classification under CTI 6602 0000 despite an ancillary torch, and the appellants' classification was upheld. Consequential confiscation, redemption fine and penalties were quashed as unsustainable where declarations were not materially false and labelling could be complied with before clearance.
Re-determination of assessable value under Rule 7 of the Customs Valuation Rules was held invalid because the market survey lacked contemporaneous, comparable import data and did not demonstrate identical or similar goods at the same commercial level, so valuation based solely on median domestic invoices was set aside. Classification was resolved by applying the General Rules for Interpretation: articles whose principal function is as an assistive walking-stick retain classification under CTI 6602 0000 despite an ancillary torch, and the appellants' classification was upheld. Consequential confiscation, redemption fine and penalties were quashed as unsustainable where declarations were not materially false and labelling could be complied with before clearance.
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