Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
Activity trackers/fitness bands were held classifiable under CTI 8517 6290 because their principal function extended beyond pedometer-like step counting and included tracking and communication-linked fitness outputs through a paired application; the residual tariff entry was therefore applied and the classification under CTI 9029 1090 was rejected. The extended period of limitation was not available because the classification issue was already within departmental knowledge, the goods had been examined under customs control, and no suppression, wilful misstatement, collusion or fraud was shown. Only differential duty with applicable interest for the normal period was sustained. Alleged DGFT labelling non-compliance did not justify confiscation, redemption fine or penalty.
Activity trackers/fitness bands were held classifiable under CTI 8517 6290 because their principal function extended beyond pedometer-like step counting and included tracking and communication-linked fitness outputs through a paired application; the residual tariff entry was therefore applied and the classification under CTI 9029 1090 was rejected. The extended period of limitation was not available because the classification issue was already within departmental knowledge, the goods had been examined under customs control, and no suppression, wilful misstatement, collusion or fraud was shown. Only differential duty with applicable interest for the normal period was sustained. Alleged DGFT labelling non-compliance did not justify confiscation, redemption fine or penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
