Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
Roasted areca nut classification was not entertained because the issue was already covered by the Madras HC and, on the applicant's own moisture-content description of 10% to 15%, the goods were treated as raw areca nuts under heading 0802, not roasted nuts. For other nuts, the tariff and HSN notes were applied on the basis that roasting is a distinct process from drying or preservation; roasted cashew nuts fell under CTI 20081910, while roasted almond nuts and roasted pista nuts fell under CTI 20081991 as other roasted nuts. The preferential exemption under Notification No. 46/2011-Cus was held available only on proof of origin to the satisfaction of the proper officer under the applicable origin rules.
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