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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed.
Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed.
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