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...
Mixed iron ore consignments exported under final self-assessed shipping bills were to be treated as iron ore fines as a whole, and the higher rate for lumps could not be applied by splitting the cargo. For ad valorem export duty, the declared moisture content, Fe content and assessable value at the time of export had to be adopted; subsequent BRC-based realization figures could not replace the declared values. The Tribunal upheld invocation of the extended period and penalty because the declarations were found to be incorrect and material facts had been withheld, and remanded only for recomputation of any differential duty on that basis.
Mixed iron ore consignments exported under final self-assessed shipping bills were to be treated as iron ore fines as a whole, and the higher rate for lumps could not be applied by splitting the cargo. For ad valorem export duty, the declared moisture content, Fe content and assessable value at the time of export had to be adopted; subsequent BRC-based realization figures could not replace the declared values. The Tribunal upheld invocation of the extended period and penalty because the declarations were found to be incorrect and material facts had been withheld, and remanded only for recomputation of any differential duty on that basis.
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