https://www.taxtmi.com/caselaws?id=381034 Imported mobile phones were treated as eligible for concessional additional duty/CVD because levy under Section 3(1) of the Customs Tariff Act must apply the statutory fiction that the goods are deemed manufactured or produced in India. The Tribunal applied binding Supreme Court precedent on additional duty and held that the bills of entry could be recalled and reassessed on that basis. The Revenue's reliance on a jurisdictional High Court ruling was distinguished because it concerned the ultra vires of a notification, not the governing principle on additional duty. The departmental appeal was rejected and the concessional treatment sustained. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 03 Jun 2019 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381034 Imported mobile phones were treated as eligible for concessional additional duty/CVD because levy under Section 3(1) of the Customs Tariff Act must apply the statutory fiction that the goods are deemed manufactured or produced in India. The Tribunal applied binding Supreme Court precedent on additional duty and held that the bills of entry could be recalled and reassessed on that basis. The Revenue's reliance on a jurisdictional High Court ruling was distinguished because it concerned the ultra vires of a notification, not the governing principle on additional duty. The departmental appeal was rejected and the concessional treatment sustained. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381034