Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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The SC dismissed the appeal, upholding the CESTAT order dated 29-07-2024. The dispute involved classification of imported spare parts for injection moulding machines under Customs Tariff Heading 84779000 versus 84771000, with allegations of applicability of anti-dumping duty under Notification 09/2016-(ADD). The CESTAT found that the Chartered Engineer's report did not establish that the imported goods were partly assembled or possessed essential features of finished machines, thus Note (IV) of Section XVI of the HSN was inapplicable. Consequently, the classification and duty imposition challenged were affirmed, and the appellate tribunal's decision was maintained without interference.
The SC dismissed the appeal, upholding the CESTAT order dated 29-07-2024. The dispute involved classification of imported spare parts for injection moulding machines under Customs Tariff Heading 84779000 versus 84771000, with allegations of applicability of anti-dumping duty under Notification 09/2016-(ADD). The CESTAT found that the Chartered Engineer's report did not establish that the imported goods were partly assembled or possessed essential features of finished machines, thus Note (IV) of Section XVI of the HSN was inapplicable. Consequently, the classification and duty imposition challenged were affirmed, and the appellate tribunal's decision was maintained without interference.
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