Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The Tribunal held that the extended period of limitation could not be invoked because the appellant had furnished records, the department knew of the takeover and examined the documents, and suppression or fraud was not established; the duty demand was therefore time-barred. It further held that the area-based exemption was wrongly denied, since the notification did not prohibit manufacture of new products, expansion with new machinery, shifting of the unit within the eligible area, or transfer of ownership. Statements recorded under section 14 were inadmissible because the section 9D procedure was not followed, and the penalties under rules 25 and 26 also failed for want of the required factual findings.
The Tribunal held that the extended period of limitation could not be invoked because the appellant had furnished records, the department knew of the takeover and examined the documents, and suppression or fraud was not established; the duty demand was therefore time-barred. It further held that the area-based exemption was wrongly denied, since the notification did not prohibit manufacture of new products, expansion with new machinery, shifting of the unit within the eligible area, or transfer of ownership. Statements recorded under section 14 were inadmissible because the section 9D procedure was not followed, and the penalties under rules 25 and 26 also failed for want of the required factual findings.
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