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...
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
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