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...
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
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