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...
A show cause notice for customs duty recovery was legally maintainable under Section 28 even though the bill of entry and out-of-charge order had not been separately challenged, because short-levy could be pursued through statutory demand proceedings and the finality objection failed. On exemption, the Tribunal held that Boronated Calcium Nitrate is a distinct product from Calcium Nitrate under the Fertiliser (Control) Order, with different composition and solubility requirements; therefore the importer did not satisfy Entry No. 225(I)(b) of Notification No. 50/2017-Cus. Applying strict construction of exemption notifications, the concessional duty claim was rejected and the duty demand with interest was sustained.
A show cause notice for customs duty recovery was legally maintainable under Section 28 even though the bill of entry and out-of-charge order had not been separately challenged, because short-levy could be pursued through statutory demand proceedings and the finality objection failed. On exemption, the Tribunal held that Boronated Calcium Nitrate is a distinct product from Calcium Nitrate under the Fertiliser (Control) Order, with different composition and solubility requirements; therefore the importer did not satisfy Entry No. 225(I)(b) of Notification No. 50/2017-Cus. Applying strict construction of exemption notifications, the concessional duty claim was rejected and the duty demand with interest was sustained.
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