Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Rule 26 of the Central Excise Rules, 2002 applies to a body corporate because the term "person" is not confined to natural persons; the Tribunal relied on the General Clauses Act and broader statutory context to reject the argument that a company cannot be penalised. Penalty was also sustainable because the goods were liable to confiscation, and actual confiscation was not required where the appellant knew or had reason to believe that undervaluation and duty short-payment had occurred. On the facts already concluded in the common adjudication order, the Tribunal upheld the penalty and dismissed the appeal.
Rule 26 of the Central Excise Rules, 2002 applies to a body corporate because the term "person" is not confined to natural persons; the Tribunal relied on the General Clauses Act and broader statutory context to reject the argument that a company cannot be penalised. Penalty was also sustainable because the goods were liable to confiscation, and actual confiscation was not required where the appellant knew or had reason to believe that undervaluation and duty short-payment had occurred. On the facts already concluded in the common adjudication order, the Tribunal upheld the penalty and dismissed the appeal.
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