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...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Provisional preservation of areca nuts did not make the goods classifiable under heading 0812, because that heading applies only to goods that remain unsuitable for immediate consumption in that state. Relying on the reasoning in S. Krishna & Co., the Court held that the imported goods did not satisfy that condition and were therefore classifiable under tariff item 0802, not 0812. The substantial question on tariff classification was answered in favour of the department, and the appeal was allowed.
Provisional preservation of areca nuts did not make the goods classifiable under heading 0812, because that heading applies only to goods that remain unsuitable for immediate consumption in that state. Relying on the reasoning in S. Krishna & Co., the Court held that the imported goods did not satisfy that condition and were therefore classifiable under tariff item 0802, not 0812. The substantial question on tariff classification was answered in favour of the department, and the appeal was allowed.
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