Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside.
Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside.
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