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...
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Refund of export duty allegedly collected from an SEZ developer despite a court stay is discussed as not being subject to the ordinary limitation period where the claimant first pursued the SEZ authority and then filed before customs as directed. The text states that, following invalidation of the underlying levy, rejection solely as time-barred was unsustainable. It also explains that unjust enrichment did not apply where the SEZ developer was the ultimate buyer, used the steel to establish the SEZ, did not resell it or use it to manufacture saleable goods, and supporting contractor and Chartered Accountant certifications showed that the duty burden was not passed to customers. Consequential refund relief was granted.
Refund of export duty allegedly collected from an SEZ developer despite a court stay is discussed as not being subject to the ordinary limitation period where the claimant first pursued the SEZ authority and then filed before customs as directed. The text states that, following invalidation of the underlying levy, rejection solely as time-barred was unsustainable. It also explains that unjust enrichment did not apply where the SEZ developer was the ultimate buyer, used the steel to establish the SEZ, did not resell it or use it to manufacture saleable goods, and supporting contractor and Chartered Accountant certifications showed that the duty burden was not passed to customers. Consequential refund relief was granted.
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