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 exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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