Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice.
Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice.
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