Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Bluetooth wireless headsets, headphones, earphones, earbuds and neck bands were held classifiable under CTI 8518 30 00, following the Tribunal's earlier decision on identical goods, and the claimed exemption was denied. The demand for the normal period was sustained on that classification. The extended period of limitation could not be invoked in this classification dispute, and the penalty under section 114A, being dependent on the same basis, was set aside. The matter was remitted only for segregation of the demand within the normal period and computation of interest on the confirmed demand.
Bluetooth wireless headsets, headphones, earphones, earbuds and neck bands were held classifiable under CTI 8518 30 00, following the Tribunal's earlier decision on identical goods, and the claimed exemption was denied. The demand for the normal period was sustained on that classification. The extended period of limitation could not be invoked in this classification dispute, and the penalty under section 114A, being dependent on the same basis, was set aside. The matter was remitted only for segregation of the demand within the normal period and computation of interest on the confirmed demand.
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