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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...
Section 112(a) and 112(b) were held to cover both abetment or omission rendering goods liable to confiscation and possession or dealing with goods known or believed to be liable to confiscation, so the show-cause notice was valid where it specified the petitioner's role in smuggling gold paste without declaration. The Court rejected the objection based on non-specification of the precise clause, holding that the notice gave adequate particulars and was answered on merits. Smuggled gold imported in breach of customs restrictions was treated as prohibited goods, so penalty under Section 112(i) was also sustained. The writ petition was dismissed and the penalty order upheld.
Section 112(a) and 112(b) were held to cover both abetment or omission rendering goods liable to confiscation and possession or dealing with goods known or believed to be liable to confiscation, so the show-cause notice was valid where it specified the petitioner's role in smuggling gold paste without declaration. The Court rejected the objection based on non-specification of the precise clause, holding that the notice gave adequate particulars and was answered on merits. Smuggled gold imported in breach of customs restrictions was treated as prohibited goods, so penalty under Section 112(i) was also sustained. The writ petition was dismissed and the penalty order upheld.
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