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...
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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