Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
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