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...
EPCG conditions may be relaxed where export obligation cannot be fulfilled because of force majeure or other unforeseen circumstances. The Tribunal applied this principle where the importer lost possession and control of the capital goods after auction by lenders before expiry of the first block period, making performance impossible, and held that interest under the notification and bond could not be levied; the demand had also been effectively secured through bank guarantees already realised. On the same facts, confiscation under section 111(o) and penalty under section 112(a) were set aside because the breach was not deliberate, the goods were no longer under the importer's control, and mens rea was required for penalty. The customs duty demand itself remained undisturbed.
EPCG conditions may be relaxed where export obligation cannot be fulfilled because of force majeure or other unforeseen circumstances. The Tribunal applied this principle where the importer lost possession and control of the capital goods after auction by lenders before expiry of the first block period, making performance impossible, and held that interest under the notification and bond could not be levied; the demand had also been effectively secured through bank guarantees already realised. On the same facts, confiscation under section 111(o) and penalty under section 112(a) were set aside because the breach was not deliberate, the goods were no longer under the importer's control, and mens rea was required for penalty. The customs duty demand itself remained undisturbed.
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