Classification of exported goods - Abrasive Mesh - The Tribunal ...

Case Laws Customs

March 28, 2024

Classification of exported goods - Abrasive Mesh - The Tribunal observed that the lower authorities failed to address the Appellant's submissions adequately. Specifically, they did not justify the denial of the Appellant's requests for retesting the sample or for cross-examining the Chemical Examiner. Moreover, they did not provide reasons for the non-disclosure of communications from the relevant entity. Emphasizing the technical nature of the goods' properties and the importance of adhering to principles of natural justice, the Tribunal remanded the case for reconsideration by the adjudicating authority.

View Source

← Previous Next →

Classification of exported goods - Abrasive Mesh - The Tribunal ...

Case Laws Customs

March 28, 2024

You may also like:

Classification of goods - Bentonite Powder BH 200 Mesh - Volclay Bentonite Powder Fine 325 Mesh - the burden of classification is on the Revenue which has to be...

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing...

Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

Imported flow meters, pressure transmitters, level transmitters, parts and accessories were classified under tariff headings 9032 8990 and 9032 9000 or 9026 of Customs...

Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Recovery/reversal of credit - Export of Goods - Credit was availed under Rule 16 on returned Goods - The view taken by the authorities below is that reversal of the...

Classification of imported Poly Crystalline Silicon (C-Si) and Solar Photovoltaic Modules (Solar Modules) under the Customs Tariff Act. The key points are: The burden of...

The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

Classification of imported goods - compound optical microscopes or not - The classification of the impugned goods under heading no 90118000 of First Schedule to the...

Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular

Allowing re-export of the goods which has been detected with some hazardous material - In the instant case, as the goods were hazardous in nature, releasing it in the...

The appellant had imported raw materials duty-free under the Advance Authorisation Scheme but erroneously filed shipping bills under the Duty Drawback Scheme. The court...

Misdeclaration of export goods - Iron Oxide - goods are Iron Oxide Dry Powder, or Iron Ore? - the Joint Deputy CRCL’s letter not taken into cognizance as the...

Quick Updates: