Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Recovery of Differential duty - rejection of declared value - The appellant accepted the test report which determined the level of tungsten in the imported good at 75.3% and also accepted that the value of the goods would be 46.50 US$ per kg instead of 12 US$ per kg. Such being the position, the Commissioner (Appeals) committed no illegality in confirming the demand of differential duty. - AT
Recovery of Differential duty - rejection of declared value - The appellant accepted the test report which determined the level of tungsten in the imported good at 75.3% and also accepted that the value of the goods would be 46.50 US$ per kg instead of 12 US$ per kg. Such being the position, the Commissioner (Appeals) committed no illegality in confirming the demand of differential duty. - AT
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