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...
Amendment of shipping bills under Section 149 was held permissible for conversion of the export promotion scheme code from Drawback code 19 to Drawback and RoSCTL code 60, where the let export orders had been granted before the later 2022 Regulations and no adverse material existed against the shipping bills. The Tribunal treated the incorrect scheme code as an inadvertent procedural error, noted that the goods were eligible for RoSCTL, and rejected the objection that conversion would involve a stricter examination or possible MEIS overlap. It further held that the statutory power to amend documents cannot be curtailed by circulars and that a substantive export incentive otherwise admissible cannot be denied on such procedural grounds. The rejection was set aside.
Amendment of shipping bills under Section 149 was held permissible for conversion of the export promotion scheme code from Drawback code 19 to Drawback and RoSCTL code 60, where the let export orders had been granted before the later 2022 Regulations and no adverse material existed against the shipping bills. The Tribunal treated the incorrect scheme code as an inadvertent procedural error, noted that the goods were eligible for RoSCTL, and rejected the objection that conversion would involve a stricter examination or possible MEIS overlap. It further held that the statutory power to amend documents cannot be curtailed by circulars and that a substantive export incentive otherwise admissible cannot be denied on such procedural grounds. The rejection was set aside.
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