The Customs Tribunal holds that Section 28 demands are invalid unless assessment is final, overturning penalties for undervaluation where provisional clearance occurred.
The Customs Appellate Tribunal holds that a Show Cause Notice issued beyond one year from clearance is time-barred, regardless of alleged misclassification, reinforcing limitation principles under Section 28.
The CESTAT holds that failure to permit cross-examination of witnesses whose statements are relied upon violates natural justice, mandating remand under Section 138B of the Customs Act.
Bombay High Court holds that confiscation of personal gold without Section 124 notice violates due process; authorities must restore value or equivalent gold.
The Customs Appellate Tribunal holds that transaction value must be accepted when SVB has cleared it, and contemporaneous prices from dissimilar buyers cannot override it under Customs Valuation Rules.
Customs Tribunal holds that squid liver powder mixed with 40-50% soyabean meal is classifiable under CTH 2309 as a formulated animal feed, not under 2301.
The Customs Appellate Tribunal holds that importers must prove transaction value is not influenced by related-party status under Rule 3(b) of Customs Valuation Rules, 2007.