Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
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