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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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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