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...
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The appellant imported goods and claimed exemption from countervailing duty (CVD) under Notification No. 30/2004-CE, as the like articles manufactured in India were exempt from excise duty. The appellant paid CVD under protest and filed a protest letter. The Commissioner (Appeals) allowed the appellant's appeal, granting exemption from CVD. The Tribunal upheld the Commissioner's order, rejecting the revenue's objection based on unjust enrichment. The Tribunal relied on its earlier decision allowing the appellant's appeal on the same issue. Consequently, the impugned order denying refund was set aside, granting consequential relief to the appellant.
The appellant imported goods and claimed exemption from countervailing duty (CVD) under Notification No. 30/2004-CE, as the like articles manufactured in India were exempt from excise duty. The appellant paid CVD under protest and filed a protest letter. The Commissioner (Appeals) allowed the appellant's appeal, granting exemption from CVD. The Tribunal upheld the Commissioner's order, rejecting the revenue's objection based on unjust enrichment. The Tribunal relied on its earlier decision allowing the appellant's appeal on the same issue. Consequently, the impugned order denying refund was set aside, granting consequential relief to the appellant.
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