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 subsequent purchaser cannot be considered the actual importer liable for customs duty. Mr. Arshad Vayal Peedika, who filed the Bill of Entry under transfer of residence, is the actual importer. The differential duty demand against the subsequent purchaser was set aside. Confiscation of the vehicle and penalties under Sections 114A and 114AA were quashed, as the appellant did not participate in import clearance or make false declarations. The tribunal emphasized that liability for customs duty rests with the original importer who clears goods, not subsequent bona fide purchasers. Appeal disposed of in favor of the appellant.
CESTAT held that the subsequent purchaser cannot be considered the actual importer liable for customs duty. Mr. Arshad Vayal Peedika, who filed the Bill of Entry under transfer of residence, is the actual importer. The differential duty demand against the subsequent purchaser was set aside. Confiscation of the vehicle and penalties under Sections 114A and 114AA were quashed, as the appellant did not participate in import clearance or make false declarations. The tribunal emphasized that liability for customs duty rests with the original importer who clears goods, not subsequent bona fide purchasers. Appeal disposed of in favor of the appellant.
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