Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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EDD collected in SVB-related provisional assessments was a refundable deposit and not customs duty; once the related-party valuation issue was concluded in favour of the importer, refund could not be withheld pending finalisation of other Bills of Entry issues such as test reports, demurrage or quantity variations. The Tribunal held that the statutory scheme governing provisional assessment and refund applied to EDD, and rejected the departmental view that all assessments had to be finalised before refund. It further held that the refund application was complete in material respects, so delay in sanctioning refund attracted interest under Section 27A from expiry of three months after receipt of the claim until actual refund.
EDD collected in SVB-related provisional assessments was a refundable deposit and not customs duty; once the related-party valuation issue was concluded in favour of the importer, refund could not be withheld pending finalisation of other Bills of Entry issues such as test reports, demurrage or quantity variations. The Tribunal held that the statutory scheme governing provisional assessment and refund applied to EDD, and rejected the departmental view that all assessments had to be finalised before refund. It further held that the refund application was complete in material respects, so delay in sanctioning refund attracted interest under Section 27A from expiry of three months after receipt of the claim until actual refund.
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