Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Where an assessing authority relies on disputed information to complete assessment, all material in the Department's possession must first be disclosed to the assessee. The High Court held that incomplete invoice-wise CBIC data could not justify an adverse assessment, and no adverse presumption could be drawn from material that was not complete or fully shared unless corroborated by other evidence. Because the assessment proceeded without full disclosure of the departmental record, the order was vitiated for breach of natural justice. The final assessment order was set aside and the matter was remitted for fresh assessment after disclosure of the material and grant of proper opportunity to the assessee.
Where an assessing authority relies on disputed information to complete assessment, all material in the Department's possession must first be disclosed to the assessee. The High Court held that incomplete invoice-wise CBIC data could not justify an adverse assessment, and no adverse presumption could be drawn from material that was not complete or fully shared unless corroborated by other evidence. Because the assessment proceeded without full disclosure of the departmental record, the order was vitiated for breach of natural justice. The final assessment order was set aside and the matter was remitted for fresh assessment after disclosure of the material and grant of proper opportunity to the assessee.
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