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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
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