Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
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