Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder.
CESTAT partly allowed the appeal concerning refund of 4% Additional Duty of Customs on imported construction materials. It held that production of documents evidencing payment of VAT/CST, along with a Chartered Accountant certificate, satisfied para 2(e)(iii) of Notification No. 102/2007-Cus read with Circular No. 16/2008, and that the authority erred in rejecting the certificate merely for not conforming to the indicative format in PN 39/2011. However, applying the one-year limitation introduced by Notification No. 93/2008, the Tribunal held the refund claims linked to four specified bills of entry to be time-barred, granting refund only for the remainder.
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