Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
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