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...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Incomplete gold neck chains that had substantially acquired the form of finished neck chains were classifiable as articles of jewellery under Customs Tariff Item 7113 1990, not as gold in semi-manufactured form under Item 7108 1300. Applying Chapter Note 9(a) to Chapter 71 and Rule 2(a) of the General Rules for Interpretation, the Tribunal held that unfinished goods with the essential character of the finished article are to be classified as that finished article. Because the declared classification was accepted, the basis for confiscation under sections 111(d) and 111(m) failed, and the redemption fine and penalty were set aside.
Incomplete gold neck chains that had substantially acquired the form of finished neck chains were classifiable as articles of jewellery under Customs Tariff Item 7113 1990, not as gold in semi-manufactured form under Item 7108 1300. Applying Chapter Note 9(a) to Chapter 71 and Rule 2(a) of the General Rules for Interpretation, the Tribunal held that unfinished goods with the essential character of the finished article are to be classified as that finished article. Because the declared classification was accepted, the basis for confiscation under sections 111(d) and 111(m) failed, and the redemption fine and penalty were set aside.
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