CASE LAW
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Authority |
One liner |
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2025(03)LCX0096 Delhi High Court Paras Products |
Goods cannot be Confiscated as there is an unexplained 11-year delay in adjudication, deeming the reasons given by the revenue are insufficient and reiterating that financial and penal matters cannot be left unresolved for years. |
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2017(08)LCX0124 Supreme court of india Damodar Poly-Fab (P) Ltd. |
Demands raised for payment of duty following the classification under Heading 3920.32 for HDPE Tapes, fabrics and Sacks without giving the assessee an opportunity as contemplated by Section 11A of the Act is legally impermissible |