Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of rough marble blocks - The Tribunal noted the appellant's submission regarding the communication of license applications to the authorities. It criticized the adjudicating authority for disregarding the altered factual situation highlighted in the remand order and for insisting on restoring the previously discarded order. The Tribunal deemed this defiance of appellate directions as invalidating the impugned order. - The Tribunal emphasized the authority of the DGFT in administering trade policy and issuing import licenses. It clarified that the date of issue of the license was not material to quantitative restrictions, and the relevance lay in its coverage of the impugned goods. The Tribunal set aside the impugned order and allowed the appeal.
Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of rough marble blocks - The Tribunal noted the appellant's submission regarding the communication of license applications to the authorities. It criticized the adjudicating authority for disregarding the altered factual situation highlighted in the remand order and for insisting on restoring the previously discarded order. The Tribunal deemed this defiance of appellate directions as invalidating the impugned order. - The Tribunal emphasized the authority of the DGFT in administering trade policy and issuing import licenses. It clarified that the date of issue of the license was not material to quantitative restrictions, and the relevance lay in its coverage of the impugned goods. The Tribunal set aside the impugned order and allowed the appeal.
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