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...
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Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The Appellate Tribunal holds that the appellant is entitled to interest on the refund of the pre-deposit amount. It cites various legal precedents and interpretations to support this decision. The Tribunal rejects the department's argument and affirms the appellant's entitlement to interest at a rate of 12% per annum from the date of deposit to the date of payment. - It dismisses the department's reliance on a notification from 2014 and determines the interest rate based on legal precedents and the specific circumstances of the case.
Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The Appellate Tribunal holds that the appellant is entitled to interest on the refund of the pre-deposit amount. It cites various legal precedents and interpretations to support this decision. The Tribunal rejects the department's argument and affirms the appellant's entitlement to interest at a rate of 12% per annum from the date of deposit to the date of payment. - It dismisses the department's reliance on a notification from 2014 and determines the interest rate based on legal precedents and the specific circumstances of the case.
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