Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Rutile ore/rutile sand imported under Chapter 26 was held to remain ore where only normal physical preparation was shown; conversion into concentrate requires proof of special beneficiation or treatment affecting composition, which was absent on the record. The descriptions in the Bills of Entry, invoices and supplier certificates matched the departmental test results, so the misdeclaration allegation failed and no wilful suppression justified the extended period. Because the imports were accepted as ores, denial of exemption from additional duty under the cited notifications also failed. Confiscation and penalty were unsustainable for want of proved misstatement or intent to evade duty.
Rutile ore/rutile sand imported under Chapter 26 was held to remain ore where only normal physical preparation was shown; conversion into concentrate requires proof of special beneficiation or treatment affecting composition, which was absent on the record. The descriptions in the Bills of Entry, invoices and supplier certificates matched the departmental test results, so the misdeclaration allegation failed and no wilful suppression justified the extended period. Because the imports were accepted as ores, denial of exemption from additional duty under the cited notifications also failed. Confiscation and penalty were unsustainable for want of proved misstatement or intent to evade duty.
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