Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
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