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...
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Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
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