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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
CESTAT allowed the appeal of the importer, holding that the differential duty demand was unsustainable in law. The Bench found that the goods were provisionally assessed and no order finalising such provisional assessment under s.18 of the Customs Act had been passed. Consequently, the precondition for invoking s.28 was absent, and Revenue could not confirm differential duty, particularly without issuance of a show cause notice and beyond five years. The Tribunal further noted violation of principles of natural justice, including denial of cross-examination. As the CRCL reports only indicated non-conformity with Rubber Processing Oil specifications without proper re-classification or valuation basis, the impugned demands and orders were held void and were set aside.
CESTAT allowed the appeal of the importer, holding that the differential duty demand was unsustainable in law. The Bench found that the goods were provisionally assessed and no order finalising such provisional assessment under s.18 of the Customs Act had been passed. Consequently, the precondition for invoking s.28 was absent, and Revenue could not confirm differential duty, particularly without issuance of a show cause notice and beyond five years. The Tribunal further noted violation of principles of natural justice, including denial of cross-examination. As the CRCL reports only indicated non-conformity with Rubber Processing Oil specifications without proper re-classification or valuation basis, the impugned demands and orders were held void and were set aside.
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