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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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in railways or tramway locomotives, but classification guided by notes u/ss/Chapters of Central Excise Tariff. Revenue failed to establish case for classifying pantographs under CTH 8535. Extended period demand fails as no finding of intended duty evasion. Interest payable on delayed duty payment even without deceit as per Supreme Court ruling. No blameworthy act with intention to evade duty, hence no penalty. Appeal disposed.
Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in railways or tramway locomotives, but classification guided by notes u/ss/Chapters of Central Excise Tariff. Revenue failed to establish case for classifying pantographs under CTH 8535. Extended period demand fails as no finding of intended duty evasion. Interest payable on delayed duty payment even without deceit as per Supreme Court ruling. No blameworthy act with intention to evade duty, hence no penalty. Appeal disposed.
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