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...
For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
For IGST classification, the tariff heading used in the rate notification was treated as inseparably linked to the goods description, so the Department could not shift the goods to a residual entry without first challenging the importer's self-assessed classification under heading 8432. As the show cause notice did not seek reclassification or dispute that classification, a higher IGST demand under the residual serial could not be sustained and the appellate remand for fresh adjudication was unwarranted. The Tribunal also held that the extended limitation period was unavailable because the notice did not establish wilful misstatement, collusion or suppression of facts. The remand was set aside and the order dropping the demand was restored.
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