Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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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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