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1. Import of a new Ferrari Car F430, Fi Coupe - The Settlement Commission has arrived at the factual finding that the car imported is a new car and applied the exemption...

2. Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it...

3. Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

4. Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT

5. Effective rates of Customs Duty on various products under notification no. 21/2002 Cus dated 1.3.2002 as last amended by notification 105/2011 dated 30.11.2011

6. Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation,...

7. Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and...

8. Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

9. Benefit of Notification No. 21/2002 - there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff - AT

10. Business auxiliary service - Exchange of old cars for new cars - it becomes totally a transaction of purchase and sale of old vehicles - AT

11. Applicability of rate of tax on the sale of demo cars - Benefit of exemption - By mere use of the new car purchased from the manufacturer for the purpose of...

12. Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.

13. Classification of import of Beef leather cut pieces - The goods are finished leather suitable for manufacture of car seat covers which may be classifiable in a chapter...

14. Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be...

15. Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the...