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...
Liability to pay customs duty for goods imported under Special Advance Authorization was remitted for fresh consideration because the impugned order was non-speaking and did not address the petitioners contention that customs duty was not payable in view of Special Advance Authorization and a Customs Notification dated 01.04.2023; the respondent is directed to afford a personal hearing, decide on merits in accordance with law within four weeks, and, if the petitioner succeeds, consider waiver of detention and demurrage charges in accordance with law.
Liability to pay customs duty for goods imported under Special Advance Authorization was remitted for fresh consideration because the impugned order was non-speaking and did not address the petitioners contention that customs duty was not payable in view of Special Advance Authorization and a Customs Notification dated 01.04.2023; the respondent is directed to afford a personal hearing, decide on merits in accordance with law within four weeks, and, if the petitioner succeeds, consider waiver of detention and demurrage charges in accordance with law.
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