Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT ruled that imported goods declared "NOT FOR RETAIL SALE" and sold to industrial consumers, whether directly or through distributors, are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act. The Tribunal found no evidence contradicting appellant's declaration that goods were meant for industrial consumers, making extended period invocation and penalties unsustainable. While the differential additional duty (CVD) demand based on MRP/RSP assessment was rejected, the matter regarding Special Additional Duty (SAD) was remanded to adjudicating authority for further examination due to unclear records about SAD payment at import and subsequent compliance with Notification 102/2007. The appeal was partially allowed through remand.
CESTAT ruled that imported goods declared "NOT FOR RETAIL SALE" and sold to industrial consumers, whether directly or through distributors, are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act. The Tribunal found no evidence contradicting appellant's declaration that goods were meant for industrial consumers, making extended period invocation and penalties unsustainable. While the differential additional duty (CVD) demand based on MRP/RSP assessment was rejected, the matter regarding Special Additional Duty (SAD) was remanded to adjudicating authority for further examination due to unclear records about SAD payment at import and subsequent compliance with Notification 102/2007. The appeal was partially allowed through remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
