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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the department claimed they were knitted fabrics with one side brushing, leading to misdeclaration and undervaluation. The Tribunal found that the expert witness lacked sufficient knowledge about the brushing process, undermining the department's claim. Additionally, the enhancement of value based on NIDB data, without providing details to the appellant or mentioning it in the SCN, was deemed improper. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief.
Misdeclaration and undervaluation of the goods - redemption fine and penalty - The appellants declared the goods as 'Stock Lot Polyester Knitted Fabrics', but the department claimed they were knitted fabrics with one side brushing, leading to misdeclaration and undervaluation. The Tribunal found that the expert witness lacked sufficient knowledge about the brushing process, undermining the department's claim. Additionally, the enhancement of value based on NIDB data, without providing details to the appellant or mentioning it in the SCN, was deemed improper. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief.
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