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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Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
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