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...
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
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