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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
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