Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Imported parts of diesel engines and earth-moving equipment were found to fall under Customs Tariff Heading 8483, but the dispute centred on the applicable IGST entry. The Tribunal held that Notification No. 35/2017-IT(RT) specifically inserted plain shaft bearings at Sl. No. 369A in Schedule III, attracting IGST at 18%, and simultaneously omitted "plain shaft bearings" from Sl. No. 135 in Schedule IV. Because the goods matched the specific Schedule III entry, the later amendment under Notification No. 43/2017 did not apply. The lower IGST rate was therefore correctly allowed, and the Revenue's challenge failed.
Imported parts of diesel engines and earth-moving equipment were found to fall under Customs Tariff Heading 8483, but the dispute centred on the applicable IGST entry. The Tribunal held that Notification No. 35/2017-IT(RT) specifically inserted plain shaft bearings at Sl. No. 369A in Schedule III, attracting IGST at 18%, and simultaneously omitted "plain shaft bearings" from Sl. No. 135 in Schedule IV. Because the goods matched the specific Schedule III entry, the later amendment under Notification No. 43/2017 did not apply. The lower IGST rate was therefore correctly allowed, and the Revenue's challenge failed.
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