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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Reassessment was quashed because the recorded reasons suffered from fundamental defects: no proper approval in the prescribed form, absence of signature on sanction, and material factual errors in the basis for reopening. The assessing officer's later attempt to substitute fresh reasons was not permitted under section 147, and the alternative reasons still rested on suspicion, third-party information about the assessee's husband, and no independent tangible material showing escapement in the assessee's own case. The Tribunal held this amounted only to a reason to suspect, not a valid reason to believe. Cross-objections were also rejected as time-barred, since they were filed 27 days late without any condonation request.
Reassessment was quashed because the recorded reasons suffered from fundamental defects: no proper approval in the prescribed form, absence of signature on sanction, and material factual errors in the basis for reopening. The assessing officer's later attempt to substitute fresh reasons was not permitted under section 147, and the alternative reasons still rested on suspicion, third-party information about the assessee's husband, and no independent tangible material showing escapement in the assessee's own case. The Tribunal held this amounted only to a reason to suspect, not a valid reason to believe. Cross-objections were also rejected as time-barred, since they were filed 27 days late without any condonation request.
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