Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
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