Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
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