Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Cold heading quality alloy steel wire in coils was held classifiable as alloy steel wire under CTH 7229 9090, not as wire rods under CTH 7227, because the imported product had undergone wire drawing and subsequent heat treatment and the department failed to produce technical evidence displacing the declared classification. On that basis, the Tribunal held that Notification No. 152/2009-Cus. remained available, so the differential duty and interest demand could not survive once the reclassification failed. Confiscation, penalties, and the extended-period invocation also failed because they were entirely based on the alleged misclassification and wrongful exemption claim, with no material showing suppression or wilful misstatement.
Cold heading quality alloy steel wire in coils was held classifiable as alloy steel wire under CTH 7229 9090, not as wire rods under CTH 7227, because the imported product had undergone wire drawing and subsequent heat treatment and the department failed to produce technical evidence displacing the declared classification. On that basis, the Tribunal held that Notification No. 152/2009-Cus. remained available, so the differential duty and interest demand could not survive once the reclassification failed. Confiscation, penalties, and the extended-period invocation also failed because they were entirely based on the alleged misclassification and wrongful exemption claim, with no material showing suppression or wilful misstatement.
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