Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
A customs broker's failure to verify the authenticity of duty credit scrips was treated as conscious facilitation where forged, duplicated and re-registered DGFT scrips were used for duty debit. The Tribunal held that the broker was bound to insist on physical copies or verify the scrip particulars from the DGFT database, since the clearance condition required production of the scrip before the proper officer for debit. On the facts, the repeated use of forged scrips and complete lack of verification justified liability under section 114AA, and the penalty was upheld. The Tribunal distinguished an earlier CESTAT ruling because intent and knowledge had been specifically addressed here.
A customs broker's failure to verify the authenticity of duty credit scrips was treated as conscious facilitation where forged, duplicated and re-registered DGFT scrips were used for duty debit. The Tribunal held that the broker was bound to insist on physical copies or verify the scrip particulars from the DGFT database, since the clearance condition required production of the scrip before the proper officer for debit. On the facts, the repeated use of forged scrips and complete lack of verification justified liability under section 114AA, and the penalty was upheld. The Tribunal distinguished an earlier CESTAT ruling because intent and knowledge had been specifically addressed here.
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