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...
HC held that a refund order was unsustainable where it granted refund but did not consider or decide the petitioners' separate claim for accrued interest. The absence of any finding or reason on the interest component showed non-application of mind and failure to pass a reasoned order on an independent claim. The Court did not decide entitlement to interest on merits; it remitted the interest claim for fresh consideration and adjudication in accordance with law, after granting a personal hearing and leaving all contentions open.
HC held that a refund order was unsustainable where it granted refund but did not consider or decide the petitioners' separate claim for accrued interest. The absence of any finding or reason on the interest component showed non-application of mind and failure to pass a reasoned order on an independent claim. The Court did not decide entitlement to interest on merits; it remitted the interest claim for fresh consideration and adjudication in accordance with law, after granting a personal hearing and leaving all contentions open.
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