Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Export duty on iron ore fines had to be assessed with reference to the taxable event and the law in force on the date of export, so the later amendment could not be applied retrospectively to exports made earlier. The Court held that Fe content for the relevant shipping bills had to be determined on WMT basis, in line with Circular No. 04/2012-Cus., which remained binding on the Department while operative. The adjudicating authority erred in proceeding on DMT basis and in treating alleged fraud or DMT pricing as grounds to ignore the circular. The order was set aside and the matter remitted for fresh adjudication after hearing and confrontation of relied-upon material.
Export duty on iron ore fines had to be assessed with reference to the taxable event and the law in force on the date of export, so the later amendment could not be applied retrospectively to exports made earlier. The Court held that Fe content for the relevant shipping bills had to be determined on WMT basis, in line with Circular No. 04/2012-Cus., which remained binding on the Department while operative. The adjudicating authority erred in proceeding on DMT basis and in treating alleged fraud or DMT pricing as grounds to ignore the circular. The order was set aside and the matter remitted for fresh adjudication after hearing and confrontation of relied-upon material.
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