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...
The SC dismissed the appellant's appeal, holding that the process of enclosing the imported genset in a steel container and integrating radiator, fan, filters, tank, pipes, pumps, valves and silencer effects a qualitative transformation such that a new, distinct and marketable commodity (the "Power Pack") emerges. Applying the transformation and marketability tests, the Court found the final product possesses a different character, structure and functional utility (portability) from the imported genset, and is marketed to end customers. The activity therefore constitutes "manufacture" under Section 2(f)(i) of the Act, and the appellant is liable to pay excise duty on the goods manufactured.
The SC dismissed the appellant's appeal, holding that the process of enclosing the imported genset in a steel container and integrating radiator, fan, filters, tank, pipes, pumps, valves and silencer effects a qualitative transformation such that a new, distinct and marketable commodity (the "Power Pack") emerges. Applying the transformation and marketability tests, the Court found the final product possesses a different character, structure and functional utility (portability) from the imported genset, and is marketed to end customers. The activity therefore constitutes "manufacture" under Section 2(f)(i) of the Act, and the appellant is liable to pay excise duty on the goods manufactured.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
