Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
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