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...
Revision jurisdiction was contested where revenue sought to revise an assessment by treating purchases as bogus. Tribunal found the assessing officer had issued statutory notices, conducted inquiries including notices to suppliers, and taken a plausible view after considering submissions; therefore the revisional officer could not substitute that view under the power to correct orders deemed "prejudicial to the interests of the revenue." Clauses in Explanation 2 relied on by the revisional officer were held unsupported by facts or law, the revisional order was set aside, and the appeal decided against the revenue.
Revision jurisdiction was contested where revenue sought to revise an assessment by treating purchases as bogus. Tribunal found the assessing officer had issued statutory notices, conducted inquiries including notices to suppliers, and taken a plausible view after considering submissions; therefore the revisional officer could not substitute that view under the power to correct orders deemed "prejudicial to the interests of the revenue." Clauses in Explanation 2 relied on by the revisional officer were held unsupported by facts or law, the revisional order was set aside, and the appeal decided against the revenue.
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