Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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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