International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
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 the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
Classification of the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
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