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...
Classification disputes turned on the inherent character of imported flame cut used pipes versus treatment as waste or scrap; the principle of eo nomine and classification by character governs and requires attention to physical characteristics and chapter notes, but the appellants had voluntarily accepted departmental reclassification and paid duty and penalties without protest, which estops them from reopening classification or valuation. The Tribunal therefore treated misdeclaration and reclassification as non contestable in these appeals. Exercising appellate discretion on proportionality, the Tribunal moderated the redemption fine and penalty while leaving the remaining findings intact.
Classification disputes turned on the inherent character of imported flame cut used pipes versus treatment as waste or scrap; the principle of eo nomine and classification by character governs and requires attention to physical characteristics and chapter notes, but the appellants had voluntarily accepted departmental reclassification and paid duty and penalties without protest, which estops them from reopening classification or valuation. The Tribunal therefore treated misdeclaration and reclassification as non contestable in these appeals. Exercising appellate discretion on proportionality, the Tribunal moderated the redemption fine and penalty while leaving the remaining findings intact.
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