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...
CESTAT held that the imported animal feed supplement (Nutracor 88) was correctly classified under CTH 23099090, invalidating the appellant's original classification. The tribunal rejected the revenue's attempt to invoke extended limitation period, finding no suppression of facts or intentional mis-declaration. The court set aside the demands raised under extended limitation, redemption fine, and penalty under Section 114A of the Customs Act. The appellant was required to pay differential duty for the normal limitation period without additional penalties, effectively partially allowing the appeal while maintaining the revised tariff classification.
CESTAT held that the imported animal feed supplement (Nutracor 88) was correctly classified under CTH 23099090, invalidating the appellant's original classification. The tribunal rejected the revenue's attempt to invoke extended limitation period, finding no suppression of facts or intentional mis-declaration. The court set aside the demands raised under extended limitation, redemption fine, and penalty under Section 114A of the Customs Act. The appellant was required to pay differential duty for the normal limitation period without additional penalties, effectively partially allowing the appeal while maintaining the revised tariff classification.
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