Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
Subsequent purchasers of imported vehicles were not liable for differential customs duty arising from alleged misdeclaration of the year of manufacture, because they were not involved in the importation and could not be treated as importers for recovery under customs law. A joint and several demand confirmed against importers and purchasers was therefore unsustainable, following the governing Supreme Court principle on the definition of importer and recovery of duty. The penalties imposed on the purchasers also failed because they were consequential to the unsustainable duty demand. The Tribunal set aside the impugned orders and granted consequential relief.
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