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...
Misdeclaration of imported goods in quantity, description and valuation justified rejection of the declared transaction value, as the importer's unretracted Section 108 statement admitted the errors and accepted reassessment. The Tribunal held that admitted facts required no further proof and that, where identical goods data was unavailable, value could be redetermined under Rule 5 using contemporary import data of similar goods. In a self-assessment regime, the importer remained responsible for correct declaration and could not avoid liability by blaming the supplier. On that basis, confiscation under Sections 111(l) and 111(m), redemption fine and penalty under Section 114A were upheld, and the appeal was dismissed.
Misdeclaration of imported goods in quantity, description and valuation justified rejection of the declared transaction value, as the importer's unretracted Section 108 statement admitted the errors and accepted reassessment. The Tribunal held that admitted facts required no further proof and that, where identical goods data was unavailable, value could be redetermined under Rule 5 using contemporary import data of similar goods. In a self-assessment regime, the importer remained responsible for correct declaration and could not avoid liability by blaming the supplier. On that basis, confiscation under Sections 111(l) and 111(m), redemption fine and penalty under Section 114A were upheld, and the appeal was dismissed.
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