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 ...
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Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
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