Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Mere misclassification of imported goods in the Bill of Entry did not, by itself, amount to misdeclaration under section 111(m) or make the goods liable to confiscation. The Tribunal held that penalty under section 112(a)(ii) is sustainable only where the goods are first liable to confiscation under section 111; in the absence of confiscability, the penalty had no legal basis. Even if the goods were wrongly self-assessed or classified, that did not establish liability to confiscation on the facts considered. The penalty was therefore set aside.
Mere misclassification of imported goods in the Bill of Entry did not, by itself, amount to misdeclaration under section 111(m) or make the goods liable to confiscation. The Tribunal held that penalty under section 112(a)(ii) is sustainable only where the goods are first liable to confiscation under section 111; in the absence of confiscability, the penalty had no legal basis. Even if the goods were wrongly self-assessed or classified, that did not establish liability to confiscation on the facts considered. The penalty was therefore set aside.
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