International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
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...
Where confiscated foreign-origin cigarette packets proposed for e-auction did not comply with mandatory packaging and labelling requirements under COTPA 2003 and the 2014 Amendment Rules, the department could not lawfully release them for home consumption and was required to destroy them; consequently, the bidder's failure to deposit the balance bid amount could not justify forfeiture of the initial deposit. The departmental contention that the 29.03.2017 Circular was inapplicable because the auction was earlier was rejected, as the governing statutory compliance conditions controlled release. Orders rejecting refund were set aside and refund of the deposited amount was directed with 6% interest from deposit to payment. - CESTAT
Where confiscated foreign-origin cigarette packets proposed for e-auction did not comply with mandatory packaging and labelling requirements under COTPA 2003 and the 2014 Amendment Rules, the department could not lawfully release them for home consumption and was required to destroy them; consequently, the bidder's failure to deposit the balance bid amount could not justify forfeiture of the initial deposit. The departmental contention that the 29.03.2017 Circular was inapplicable because the auction was earlier was rejected, as the governing statutory compliance conditions controlled release. Orders rejecting refund were set aside and refund of the deposited amount was directed with 6% interest from deposit to payment. - CESTAT
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