Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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CESTAT ruled that separate shipping bills for goods exported in a single vessel must be assessed individually, not collectively, under the Customs Act. The tribunal emphasized that Fe content in iron ore fines must be determined on a wet basis, following SC precedent in Gangadhar Narsingdas. The Commissioner's order demanding differential duty based on combined assessment of multiple shipping bills and dry basis Fe content determination was overturned. The tribunal clarified that neither DRI officers nor Customs Commissioner has statutory authority to assess multiple shipping bills together, even when goods are loaded on the same vessel or covered under a single Bill of Lading. The appeal was allowed, setting aside the Commissioner's order dated 30.11.2022.
CESTAT ruled that separate shipping bills for goods exported in a single vessel must be assessed individually, not collectively, under the Customs Act. The tribunal emphasized that Fe content in iron ore fines must be determined on a wet basis, following SC precedent in Gangadhar Narsingdas. The Commissioner's order demanding differential duty based on combined assessment of multiple shipping bills and dry basis Fe content determination was overturned. The tribunal clarified that neither DRI officers nor Customs Commissioner has statutory authority to assess multiple shipping bills together, even when goods are loaded on the same vessel or covered under a single Bill of Lading. The appeal was allowed, setting aside the Commissioner's order dated 30.11.2022.
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