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...
CESTAT ruled in favor of the appellant regarding BIS marking requirements on imported Stainless Steel products. The shipment occurred on January 13, 2017, before the Stainless Steel Products (Quality Control Order) 2016 came into effect on February 7, 2017. As per Foreign Trade Policy 2015-2020, import date is considered as the shipment date. The tribunal rejected the argument that prior knowledge of upcoming regulations created an obligation to affix BIS marks. Following precedent from Metro Bright Bar India case, CESTAT held that since shipment predated the Quality Control Order's implementation, BIS marking was not required. The confiscation, redemption fine, and penalties were set aside, and the appeal was allowed.
CESTAT ruled in favor of the appellant regarding BIS marking requirements on imported Stainless Steel products. The shipment occurred on January 13, 2017, before the Stainless Steel Products (Quality Control Order) 2016 came into effect on February 7, 2017. As per Foreign Trade Policy 2015-2020, import date is considered as the shipment date. The tribunal rejected the argument that prior knowledge of upcoming regulations created an obligation to affix BIS marks. Following precedent from Metro Bright Bar India case, CESTAT held that since shipment predated the Quality Control Order's implementation, BIS marking was not required. The confiscation, redemption fine, and penalties were set aside, and the appeal was allowed.
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