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...
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CESTAT adjudicated a customs classification dispute involving water meters. The tribunal determined the imported water meters should be classified under CTI 9028 2000 (liquid supply meters) rather than CTI 9026 1010 (flow meters). The importer's deliberate misclassification was found to be an attempt to evade customs duty. The tribunal upheld extended period of limitation, confirmed duty demand, and maintained confiscation of goods under section 111(m). Penalties under sections 112, 114A, and 114AA were sustained, while the penalty under section 117 was set aside. The appeal was partially allowed, with the original classification and duty assessment being substantially upheld.
CESTAT adjudicated a customs classification dispute involving water meters. The tribunal determined the imported water meters should be classified under CTI 9028 2000 (liquid supply meters) rather than CTI 9026 1010 (flow meters). The importer's deliberate misclassification was found to be an attempt to evade customs duty. The tribunal upheld extended period of limitation, confirmed duty demand, and maintained confiscation of goods under section 111(m). Penalties under sections 112, 114A, and 114AA were sustained, while the penalty under section 117 was set aside. The appeal was partially allowed, with the original classification and duty assessment being substantially upheld.
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