Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
Timelines prescribed under Regulation 17 of the Customs Brokers Licensing Regulations, 2018 were held mandatory, so a show cause notice for revocation had to be issued within ninety days of receipt of the offence report and the inquiry report within ninety days of the notice. As the offence report was received on 11.06.2023 but the notice was issued only on 29.06.2024, the notice was invalid for breach of the statutory timeline. The consequential inquiry report could not survive once the notice itself was void. The High Court therefore set aside both the show cause notice and the inquiry report for non-adherence to the mandatory time limits.
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