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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The items Polycril and Sector 130, 140 cannot be treated as raw materials but as consumables, as they do not remain until the final product reaches the end user and are only used for processing without becoming part of the final product. The department was unjustified in treating these items as raw materials. The ratio of the Supreme Court's decision in Commissioner of Customs, Cochin versus GTN Textiles is applicable here, as there is no difference between Notification No. 8/97-CE and Notification No. 23/2003-CE regarding conditions for availing the benefit. The impugned order is set aside, and the appeal is allowed.
The items Polycril and Sector 130, 140 cannot be treated as raw materials but as consumables, as they do not remain until the final product reaches the end user and are only used for processing without becoming part of the final product. The department was unjustified in treating these items as raw materials. The ratio of the Supreme Court's decision in Commissioner of Customs, Cochin versus GTN Textiles is applicable here, as there is no difference between Notification No. 8/97-CE and Notification No. 23/2003-CE regarding conditions for availing the benefit. The impugned order is set aside, and the appeal is allowed.
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