Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
The second proviso to Section 46(3) was applied as a discretionary power, so late fee on delayed supplementary Bills of Entry was not to be levied mechanically in every case. Where the original Bills of Entry had been filed in time, the excess cargo later detected formed part of the same consignments, and the delay was not attributable to the appellant, waiver was justified. The Tribunal also noted the Board circular and departmental SOP requiring charges, fines and penalties to be imposed judiciously, and followed Blueleaf Trading Company as directly applicable. The impugned orders were set aside to the extent of late fee, and consequential relief was granted.
The second proviso to Section 46(3) was applied as a discretionary power, so late fee on delayed supplementary Bills of Entry was not to be levied mechanically in every case. Where the original Bills of Entry had been filed in time, the excess cargo later detected formed part of the same consignments, and the delay was not attributable to the appellant, waiver was justified. The Tribunal also noted the Board circular and departmental SOP requiring charges, fines and penalties to be imposed judiciously, and followed Blueleaf Trading Company as directly applicable. The impugned orders were set aside to the extent of late fee, and consequential relief was granted.
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