Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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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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