Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the appellant intended to manufacture black sand using natural sand, which itself is non-dutiable, when the natural sand turns black during the casting process, it does not lose its character. Apart from the color change, no material differences were established. The authorities erred in imposing duty liability on the black sand, which was not manufactured. The impugned order was set aside, and the appeal was allowed.
Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the appellant intended to manufacture black sand using natural sand, which itself is non-dutiable, when the natural sand turns black during the casting process, it does not lose its character. Apart from the color change, no material differences were established. The authorities erred in imposing duty liability on the black sand, which was not manufactured. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
