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...
CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld.
CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld.
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