Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Inconclusive laboratory testing could not sustain final classification of imported goods where the competing IS specifications contained overlapping but distinct parameters and neither report examined all prescribed parameters. The Tribunal held that the CRCL Vadodara and Visakhapatnam reports were incomplete because they did not test every relevant criterion, so they could not conclusively establish whether the goods were thinner for synthetic paints and varnishes or petroleum hydrocarbon solvent. Following the principle that incomplete examination cannot support confiscatory consequences or final classification, the matter was remanded for fresh testing by a Government laboratory on all parameters. Pending redetermination, provisional clearance on bond and bank guarantee was allowed on the importer's declared classification.
Inconclusive laboratory testing could not sustain final classification of imported goods where the competing IS specifications contained overlapping but distinct parameters and neither report examined all prescribed parameters. The Tribunal held that the CRCL Vadodara and Visakhapatnam reports were incomplete because they did not test every relevant criterion, so they could not conclusively establish whether the goods were thinner for synthetic paints and varnishes or petroleum hydrocarbon solvent. Following the principle that incomplete examination cannot support confiscatory consequences or final classification, the matter was remanded for fresh testing by a Government laboratory on all parameters. Pending redetermination, provisional clearance on bond and bank guarantee was allowed on the importer's declared classification.
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