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...
Non-service of demand orders and prolonged departmental inaction can negate a valid assumption that an assessee was duly served and in default under section 220(1). The Court found the Department's claim of service by e-mail unpersuasive because the record did not satisfactorily establish service, and the long lapse of time was inconsistent with the demands having remained uncontested if they had truly been received. The action under section 220 was quashed, while the assessee was left free to seek copies of the relevant documents and pursue objections, rectification or appeal, and the Department was permitted to proceed afresh in accordance with law.
Non-service of demand orders and prolonged departmental inaction can negate a valid assumption that an assessee was duly served and in default under section 220(1). The Court found the Department's claim of service by e-mail unpersuasive because the record did not satisfactorily establish service, and the long lapse of time was inconsistent with the demands having remained uncontested if they had truly been received. The action under section 220 was quashed, while the assessee was left free to seek copies of the relevant documents and pursue objections, rectification or appeal, and the Department was permitted to proceed afresh in accordance with law.
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