Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
Confiscation of declared non-infringing branded shoes was unsustainable where the adjudication order gave no reasons and the classification change did not affect duty liability; the related confiscation and redemption fine were set aside. Absolute confiscation of undeclared counterfeit branded shoes was upheld because the goods were found IPR-infringing and prohibited, even though the right holder reports should have been shared with the importer; the infringement was otherwise not disputed. Penalty was reduced substantially because mala fides were not established and departmental delays caused prejudice, so only a nominal penalty was warranted.
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