Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
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AAR held that the imported pre-plated steel chassis, covers, backing plates, insulators and shrouds, being specially designed enclosures providing EMI/RFI shielding, thermal management, structural protection and light guidance for PCBAs in data centre switches, are classifiable as "parts" under CTH 8517, specifically CTI 8517 79 90 of the First Schedule to the Customs Tariff Act, 1975. Applying Note 1 to Section XVI, the goods were classified by their specific function with Wi-Fi/data switch equipment rather than as generic metal articles. AAR further held that Sl. No. 5(a) and 5(b) of Notification No. 57/2017-Customs apply, as no additional conditions can be read into the entry and the sole criterion is classification under CTI 8517 79 90, thereby entitling the applicant to the concessional customs duty.
AAR held that the imported pre-plated steel chassis, covers, backing plates, insulators and shrouds, being specially designed enclosures providing EMI/RFI shielding, thermal management, structural protection and light guidance for PCBAs in data centre switches, are classifiable as "parts" under CTH 8517, specifically CTI 8517 79 90 of the First Schedule to the Customs Tariff Act, 1975. Applying Note 1 to Section XVI, the goods were classified by their specific function with Wi-Fi/data switch equipment rather than as generic metal articles. AAR further held that Sl. No. 5(a) and 5(b) of Notification No. 57/2017-Customs apply, as no additional conditions can be read into the entry and the sole criterion is classification under CTI 8517 79 90, thereby entitling the applicant to the concessional customs duty.
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