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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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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