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 allowed the appeal and set aside the impugned orders, holding that the imported quicklime (lump form) is correctly classifiable under Customs Tariff Item 2522.1000 as claimed by the appellant-assessee. Relying on the Tribunal's prior decision and material facts, the Bench found the CaO purity in the consignments to be below 98%, thereby excluding them from Chapter sub-heading 2825.9090 which covers CaO of 98% purity or more. In absence of contrary evidence from Revenue, the reclassification to 2825.9090 was rejected and the original assessment under 2522.1000 was upheld, with consequential relief to the appellant.
CESTAT allowed the appeal and set aside the impugned orders, holding that the imported quicklime (lump form) is correctly classifiable under Customs Tariff Item 2522.1000 as claimed by the appellant-assessee. Relying on the Tribunal's prior decision and material facts, the Bench found the CaO purity in the consignments to be below 98%, thereby excluding them from Chapter sub-heading 2825.9090 which covers CaO of 98% purity or more. In absence of contrary evidence from Revenue, the reclassification to 2825.9090 was rejected and the original assessment under 2522.1000 was upheld, with consequential relief to the appellant.
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