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...
Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
