Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
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