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...
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Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant inadvertently paid duty in April 2012 on entire consignment, later issuing fresh invoice for part quantity. Respondent's documentation established bonafides and upheld refund claim. Tribunal ruled department cannot retain duty not payable under law. Once invoice is cancelled, no duty can be demanded unless department proves goods moved under cancelled invoice causing duty loss. No such evidence found. Commissioner's order allowing refund upheld, department's appeal dismissed.
Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant inadvertently paid duty in April 2012 on entire consignment, later issuing fresh invoice for part quantity. Respondent's documentation established bonafides and upheld refund claim. Tribunal ruled department cannot retain duty not payable under law. Once invoice is cancelled, no duty can be demanded unless department proves goods moved under cancelled invoice causing duty loss. No such evidence found. Commissioner's order allowing refund upheld, department's appeal dismissed.
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