Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
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