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...
Determination of Fe content in exported iron ore fines governed admissibility of test reports and duty liability; departmental CRCL samples taken at load port were preferred over private laboratory reports, and reliance on private tests was rejected, resulting in dismissal of Revenue's differential duty claim. Allegations of artificial splitting of consignments failed for lack of substantive proof, and separate contracts, sampling advices, and shipping bills supported separate consignments - allegation dismissed. Confessional statements alone were held insufficient to sustain adjudication and therefore could not determine liability. Discharge port analyses were held irrelevant for FOB sales pricing and duty assessment. Deposit refunded with interest.
Determination of Fe content in exported iron ore fines governed admissibility of test reports and duty liability; departmental CRCL samples taken at load port were preferred over private laboratory reports, and reliance on private tests was rejected, resulting in dismissal of Revenue's differential duty claim. Allegations of artificial splitting of consignments failed for lack of substantive proof, and separate contracts, sampling advices, and shipping bills supported separate consignments - allegation dismissed. Confessional statements alone were held insufficient to sustain adjudication and therefore could not determine liability. Discharge port analyses were held irrelevant for FOB sales pricing and duty assessment. Deposit refunded with interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
