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...
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Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
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