Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
HC held that a rectification order under Section 154(7) cannot be passed after four years from the end of the financial year in which the original order was made. As the original order was dated February 25, 2015, the limitation expired on March 31, 2019, but the rectification order was issued on March 25, 2022; it was therefore time-barred and a jurisdictional error. The Court also noted that the Department had not shown service of prior notice under Section 154(3), and accepted the objection that the order lacked a Document Identification Number. The writ petition was allowed and the rectification order, together with consequential recovery proceedings, was set aside.
HC held that a rectification order under Section 154(7) cannot be passed after four years from the end of the financial year in which the original order was made. As the original order was dated February 25, 2015, the limitation expired on March 31, 2019, but the rectification order was issued on March 25, 2022; it was therefore time-barred and a jurisdictional error. The Court also noted that the Department had not shown service of prior notice under Section 154(3), and accepted the objection that the order lacked a Document Identification Number. The writ petition was allowed and the rectification order, together with consequential recovery proceedings, was set aside.
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