Customs Tariff Act, 1975

The appellants imported oil from the UAE and declared it as Base Oil SN 50, but the Directorate of Revenue Intelligence re‑classified it as High Speed Diesel (HSD) and seized it. The Adjudicating Authority, CESTAT and the High Court each held the oil to be HSD, relying on three laboratory reports that tested only a por…

M/s Quippo Energy Ltd. imported gas generating sets (Gensets) and, to facilitate leasing, placed each Genset inside a steel container and added components such as a radiator, ventilation fan, air filter, oil tank, pipes, pumps, valve and silencer, creating a product it called a "Power Pack". The Revenue argued that thi…

Baccarose Perfumes and Beauty Products Pvt. Ltd (the appellant) challenged the Special Judge's order taking cognizance of alleged offences relating to the payment of Countervailing Duty (CVD) on invoice value instead of Maximum Retail Price (MRP). The company claimed that it had been granted immunity from prosecution u…

Coal India Ltd., through its subsidiary Central Coalfields Ltd., imported spare parts for P&H shovels and was required to pay an additional 8% of the FOB value to the Indian agent Voltas Ltd. as engineering and technical service fees. The customs authorities held that these fees were part of the assessable value under …