Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
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