Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Section 11D was held to operate prospectively because its penal character and plain language indicated application only to amounts collected after its introduction on 20-9-1991. The decisive factor was when the duty-like amounts were collected, not the date of the show-cause notice. The non obstante clause gave the provision overriding effect over inconsistent rules, but did not make it retrospective. Collections made before 20-9-1991 could not be recovered under the section, so the demand was unsustainable.
Section 11D was held to operate prospectively because its penal character and plain language indicated application only to amounts collected after its introduction on 20-9-1991. The decisive factor was when the duty-like amounts were collected, not the date of the show-cause notice. The non obstante clause gave the provision overriding effect over inconsistent rules, but did not make it retrospective. Collections made before 20-9-1991 could not be recovered under the section, so the demand was unsustainable.
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