Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Imported polyester knitted cut pile fabric, though classifiable under CTH 6001, was held to fall under the "others" sub-heading because the test report showed it was neither long pile nor looped pile fabric; being of man-made fibres, it was correctly classified under CTI 6001 92 00, and the consequential duty demand was sustained. Misdeclaration of quantity and nature of goods, including non-declaration of some goods, rendered them liable to confiscation under s.111(l) and (m) of the Customs Act, and confiscation was upheld. As the misdeclaration attracted confiscability, penalty under s.112 was also upheld, resulting in dismissal of the appeal. - CESTAT
Imported polyester knitted cut pile fabric, though classifiable under CTH 6001, was held to fall under the "others" sub-heading because the test report showed it was neither long pile nor looped pile fabric; being of man-made fibres, it was correctly classified under CTI 6001 92 00, and the consequential duty demand was sustained. Misdeclaration of quantity and nature of goods, including non-declaration of some goods, rendered them liable to confiscation under s.111(l) and (m) of the Customs Act, and confiscation was upheld. As the misdeclaration attracted confiscability, penalty under s.112 was also upheld, resulting in dismissal of the appeal. - CESTAT
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