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...
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
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