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...
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Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
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