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...
CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found that refund claims met notification and circular requirements, including certification by a chartered accountant to avoid unjust enrichment. Adjudicating authority followed board guidelines in sanctioning refunds. Previous tribunal decisions favored respondents, dismissing revenue appeals. Distinction made from a Supreme Court case not applicable to SAD refund cases.
CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found that refund claims met notification and circular requirements, including certification by a chartered accountant to avoid unjust enrichment. Adjudicating authority followed board guidelines in sanctioning refunds. Previous tribunal decisions favored respondents, dismissing revenue appeals. Distinction made from a Supreme Court case not applicable to SAD refund cases.
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