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 High Court dismissed the appeal and upheld the final assessment order levying export duty on iron ore fines and pellets based on the Dry Metric Tonne (DMT) basis. The Court found no dispute regarding the private test report relied upon by the assessing authority and the first appellate authority. While there were submissions questioning the timing of the test report, the Court accepted the revenue's reliance on the circular dated 17th November 2014, which prescribed the procedure for uniform, transparent, and consistent assessment of export of iron ore fines and pellets. The Court held that the contractual specifications could not be solely relied upon for determining the export duty payable, and the authorities rightly considered the private test report for final assessment.
The High Court dismissed the appeal and upheld the final assessment order levying export duty on iron ore fines and pellets based on the Dry Metric Tonne (DMT) basis. The Court found no dispute regarding the private test report relied upon by the assessing authority and the first appellate authority. While there were submissions questioning the timing of the test report, the Court accepted the revenue's reliance on the circular dated 17th November 2014, which prescribed the procedure for uniform, transparent, and consistent assessment of export of iron ore fines and pellets. The Court held that the contractual specifications could not be solely relied upon for determining the export duty payable, and the authorities rightly considered the private test report for final assessment.
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