Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
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