Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
CESTAT upheld classification of the imported goods as crystalline limestone rather than marble, accepting the Geological Survey of India report as a reliable technical opinion and holding that dictionary meanings could not override expert scientific evidence. It distinguished prior marble decisions on their facts and found that the advance licence and Notification No. 203/92 exemption, which applied to marble, was correctly denied. The Tribunal also found clear misdeclaration in both description and quantity, since the goods were not as declared and excess quantity was detected on first check. Confiscation, redemption fine and penalties were therefore justified and affirmed.
CESTAT upheld classification of the imported goods as crystalline limestone rather than marble, accepting the Geological Survey of India report as a reliable technical opinion and holding that dictionary meanings could not override expert scientific evidence. It distinguished prior marble decisions on their facts and found that the advance licence and Notification No. 203/92 exemption, which applied to marble, was correctly denied. The Tribunal also found clear misdeclaration in both description and quantity, since the goods were not as declared and excess quantity was detected on first check. Confiscation, redemption fine and penalties were therefore justified and affirmed.
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