Relax Safety Industries and Anr. vs CC
Classification of imported goods-Respirators, Earplugs-The CEGAT’s order confirming confiscation of goods for misdeclaration of facts was upheld. Respirators and Earplugs could not be classified as ‘scrap’ [LexDoc Id : 319666]
CC vs Galaxy Entertainment India (P) Ltd. and Ors.
Assessable value of imported goods-Identical goods-The Revenue’s appeal against the assessable value of a ‘bowling alley’ quoted by the assessee was dismissed and the transaction value quoted by the as [LexDoc Id : 319614]
Kohinoor Foods Ltd. vs Director General of Foreign Trade
Non-supply of documents relied upon in show cause notice and details of the grounds mentioned therein-Order suspending IEC number set aside, Fresh notice directed to be issued in compliance with natural justice-The petitioner had sought documents relied upon in the show cause notice and details of the grounds mentioned therein, which had not been supplied. Ac [LexDoc Id : 424605]