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...
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
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