Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Where FSSAI-authorised testing and NOCs had already confirmed the imported consignments complied with applicable food-safety standards, the HC held that Customs could not disregard those conclusive reports and re-examine the goods to justify seizure. The Court treated FSSAI laboratory certification as entitled to decisive weight in food import clearance and found the seizure memo unlawful. It also quashed the provisional release condition requiring a bank guarantee and a no-use undertaking, holding that such conditions lacked authority on the facts. The goods were directed to be released on payment of duty, subject to supervised removal of damaged items and fresh FSSAI re-certification before any domestic sale.
Where FSSAI-authorised testing and NOCs had already confirmed the imported consignments complied with applicable food-safety standards, the HC held that Customs could not disregard those conclusive reports and re-examine the goods to justify seizure. The Court treated FSSAI laboratory certification as entitled to decisive weight in food import clearance and found the seizure memo unlawful. It also quashed the provisional release condition requiring a bank guarantee and a no-use undertaking, holding that such conditions lacked authority on the facts. The goods were directed to be released on payment of duty, subject to supervised removal of damaged items and fresh FSSAI re-certification before any domestic sale.
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