International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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