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...
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
Dispute concerns entitlement to customs duty exemption under Notification No.84/97-Cus where the department alleged wrongful availing based on forged Project Implementation Authorisation Certificate (PIAC), while the claimant contends absence of an assigned Line Ministry prevented lawful countersignature. The tribunal considered applicability of natural justice and the doctrine of prejudice, finding the appellant did not establish prejudice from prior opportunities but noting seriousness of fraud allegations. The matter is remitted for de novo adjudication: the original authority must allow filing of written submissions and afford a personal hearing before deciding entitlement to the exemption.
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