Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Imported boric acid cleared for non-insecticidal use was alleged to be improperly cleared for want of an import permit/registration, warranting confiscation, redemption fine, and penalty under s.112(a). Since the consignments were released pursuant to binding directions of the HC during the relevant period, and the importer furnished end-use evidence showing consumption only for industrial purposes as required, no act or omission attracting s.112(a) was established; further, once goods were not available, confiscation and redemption fine could not be sustained, and the show-cause route adopted was inconsistent with provisional assessment under s.18. Penalty (and consequential fine) was set aside, and the contrary revenue challenge failed. - CESTAT
Imported boric acid cleared for non-insecticidal use was alleged to be improperly cleared for want of an import permit/registration, warranting confiscation, redemption fine, and penalty under s.112(a). Since the consignments were released pursuant to binding directions of the HC during the relevant period, and the importer furnished end-use evidence showing consumption only for industrial purposes as required, no act or omission attracting s.112(a) was established; further, once goods were not available, confiscation and redemption fine could not be sustained, and the show-cause route adopted was inconsistent with provisional assessment under s.18. Penalty (and consequential fine) was set aside, and the contrary revenue challenge failed. - CESTAT
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