Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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Roasted arecanut was held classifiable under CTH 20081920 because the advance ruling in the importer's own case remained binding on the Department in the absence of any stay, and the court-directed laboratory report showing moisture content of 2.09% supported classification as roasted arecanut. Applying the Madras High Court ratio that goods with moisture below 10% qualify as roasted arecanut, the Tribunal affirmed the Commissioner (Appeals). As the goods were correctly classified, the allegation of misdeclaration failed, confiscation under Sections 111(d) and 111(m) was unsustainable, and the penalty was set aside.
Roasted arecanut was held classifiable under CTH 20081920 because the advance ruling in the importer's own case remained binding on the Department in the absence of any stay, and the court-directed laboratory report showing moisture content of 2.09% supported classification as roasted arecanut. Applying the Madras High Court ratio that goods with moisture below 10% qualify as roasted arecanut, the Tribunal affirmed the Commissioner (Appeals). As the goods were correctly classified, the allegation of misdeclaration failed, confiscation under Sections 111(d) and 111(m) was unsustainable, and the penalty was set aside.
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