Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
The Appellate Tribunal considered the entitlement to duty exemption u/s N/N. 25/2023-CUS for the import of Lithium Ion Battery under a Transferrable DFIA License. The issue was whether the battery falls under the description of "Automative Battery" as per the license. The respondent argued that the imported Lithium Battery is a type of automotive battery, supported by a certificate from IIT engineers. The Tribunal emphasized the "capability of use" of the battery, not just similarity to other automotive batteries. It upheld that the DFIA scheme allows for broad categorization under "capable of being used in electrical vehicles." The appeal by the Department was dismissed, granting relief to the respondent.
The Appellate Tribunal considered the entitlement to duty exemption u/s N/N. 25/2023-CUS for the import of Lithium Ion Battery under a Transferrable DFIA License. The issue was whether the battery falls under the description of "Automative Battery" as per the license. The respondent argued that the imported Lithium Battery is a type of automotive battery, supported by a certificate from IIT engineers. The Tribunal emphasized the "capability of use" of the battery, not just similarity to other automotive batteries. It upheld that the DFIA scheme allows for broad categorization under "capable of being used in electrical vehicles." The appeal by the Department was dismissed, granting relief to the respondent.
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