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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
CESTAT allowed appeal concerning classification dispute of imported Aluminium Foil under Advance Authorization Scheme. Appellant imported raw material (Aluminium Foil 50 MIC +/-10%) under multiple authorizations, completed export obligations, and obtained Export Obligation Discharge Certificates (EODCs) from DGFT for all but one authorization. Following SC precedent in Titan Medical Systems, CESTAT held that Customs authorities cannot deny duty exemption under notifications post-EODC issuance. If violations were suspected, matter should have been referred to licensing authority rather than demanding duty. Tribunal confirmed appellant's entitlement to benefits under Notification 18/2015-Cus, rejecting customs authorities' reclassification-based duty demand.
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