Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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Exemption under Chapter 3301 applies irrespective of sub heading where importer claims CTH 33019079, produces certificate of origin and invoice, and goods were examined and granted Out of Charge; on that basis confirmed Basic Customs Duty and Social Welfare Surcharge demands were set aside. A genuine bonafide error in IGST payment at a lower rate was recognised, the appellant offered to pay the differential and sought to file a supplementary bill of entry to secure input tax credit; applying the revenue neutrality principle for differential duty credited as input tax, the confirmed differential IGST demand was also set aside.
Exemption under Chapter 3301 applies irrespective of sub heading where importer claims CTH 33019079, produces certificate of origin and invoice, and goods were examined and granted Out of Charge; on that basis confirmed Basic Customs Duty and Social Welfare Surcharge demands were set aside. A genuine bonafide error in IGST payment at a lower rate was recognised, the appellant offered to pay the differential and sought to file a supplementary bill of entry to secure input tax credit; applying the revenue neutrality principle for differential duty credited as input tax, the confirmed differential IGST demand was also set aside.
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