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...
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
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