https://www.taxtmi.com/caselaws?id=312415 The High Court's liability ruling on additional customs duty under Chapter 40 of the Customs Tariff Act, 1975, read with Chapter Note 6, was found to be incomplete because the relevant tariff provisions were not considered. Reliance on prior decisions alone was insufficient where the statutory scheme governing the dispute had been omitted from the analysis. The Supreme Court set aside the High Court's order and remanded the matter for fresh adjudication on the correct tariff basis. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 15 Feb 2024 19:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312415 The High Court's liability ruling on additional customs duty under Chapter 40 of the Customs Tariff Act, 1975, read with Chapter Note 6, was found to be incomplete because the relevant tariff provisions were not considered. Reliance on prior decisions alone was insufficient where the statutory scheme governing the dispute had been omitted from the analysis. The Supreme Court set aside the High Court's order and remanded the matter for fresh adjudication on the correct tariff basis. Case-Laws Central Excise Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312415