Law: Customs Act, 1969

Section: 25(3),193(4),194,196

Law: Customs Rules, 2001

Section: 2(g),Expin.II

(a) Customs Act (IV of 1969)--S. 193(4)---Appellate Authority, order of---Essentials---Appellate Authority in exercise of quasi judicial function was required to decide appeal and not merely to dispose of the same---Such order must be a speaking order disclosing application of mind to the facts and law and reasons for every finding---Practice of dealing with an issue in a perfunctory manner and disposing of appeal by a slipshod order devoid of any reason---High Court strongly deprecated such practice---Principles. (b) Customs Act (IV of 1969)--- ----S. 25(3)---Customs Rules, 2001, R. 2(g), Expin. II---Relationship between buyer and seller in terms' of the rules---Expression "associated" used in R.2(g) of Customs Rules, 2001 while-defining expression "related persons"---Scope---Expression "associated" would not be taken as independent expression, but would be considered in the light of Explanation II to R.2(g) of Customs of Rules, 2001---Principles. (c) Customs Act (IV of 1969)--- ----Ss. 194 & 196---Reference to High Court---Question of fact not decided by Tribunal---Validity---Tribunal as a final fact-finding authority was obliged to consider such question---High Court in exercise of its advisory jurisdictions would not give any finding of fact for the first time in such a case. (d) Customs Act (IV of 1969)--- ----S. 25(3)(a)(b)---Interpretation of clauses (a) & (b) of S.25(3) of Customs Act, 1969---Use of word "or" in between such clauses made them disjunctive and/or not injunctive---Conditions specified in both such clauses not required to be satisfied simultaneously---Transaction value would be accepted for purpose of S.25(1) of Customs Act, 1969, if either of the .conditions specified in such clauses, was satisfied---Principles. (e) Interpretation of statutes--- ----Term used by legislature---Substitution of such term by any executive or judicial authority not warranted. (f) Customs Act (IV of 1969)--- ----S. 25(1)(3)---Customs Rules, 2001, R.2(g), Expin. II---Deduction of trade discount from price of imported goods---Validity---Exporter had allowed discount to applicant on importing 11280 vehicles in CKD kits---Exporter had not allowed discount to…

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