Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
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