Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Delay and laches barred interference under Article 226 where the petitioner failed to respond properly to the discrepancy notice and show cause notice, did not furnish invoice details before the statutory authority, and raised supplier certificates only belatedly despite their earlier availability. The High Court found no justifiable basis to reopen an assessment that had already attained finality, particularly in view of the prolonged delay and the petitioner's negligence in the statutory proceedings. The writ petition was dismissed and the assessment order left undisturbed.
Delay and laches barred interference under Article 226 where the petitioner failed to respond properly to the discrepancy notice and show cause notice, did not furnish invoice details before the statutory authority, and raised supplier certificates only belatedly despite their earlier availability. The High Court found no justifiable basis to reopen an assessment that had already attained finality, particularly in view of the prolonged delay and the petitioner's negligence in the statutory proceedings. The writ petition was dismissed and the assessment order left undisturbed.
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