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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
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