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 export assessments of iron ore fines were reconsidered because the original contract terms had been amended for variation in Fe content, moisture and related parameters, and the revised unit price was not fully reflected in the initial assessment. The Tribunal noted that the exporter had not realised any amount beyond the BRC figures and directed re-finalisation of the shipping bills in light of the amended contract, addendum and supporting documents. It also held that a consignment containing some lumps within the tolerated limit remained classifiable as fines, so duty could not be enhanced merely on that basis. The appellate order was set aside and the matter remanded for fresh finalisation, with refund to follow if due.
Provisional export assessments of iron ore fines were reconsidered because the original contract terms had been amended for variation in Fe content, moisture and related parameters, and the revised unit price was not fully reflected in the initial assessment. The Tribunal noted that the exporter had not realised any amount beyond the BRC figures and directed re-finalisation of the shipping bills in light of the amended contract, addendum and supporting documents. It also held that a consignment containing some lumps within the tolerated limit remained classifiable as fines, so duty could not be enhanced merely on that basis. The appellate order was set aside and the matter remanded for fresh finalisation, with refund to follow if due.
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