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...
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
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