Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Penalty under section 114(iii) for alleged abetment of overvaluation of export goods could not be sustained without material showing the Customs Broker's involvement in fixing the value or knowledge of the overvaluation. The Tribunal held that customs valuation is for customs authorities, not the broker, who has no role in re-determining export value or examining goods. The broker's earlier CBLR proceedings also recorded no evidence of knowledge. Mere non-cooperation during investigation or failure to answer summons was insufficient to justify this penalty, though it may attract action under other provisions. The penalty was set aside and consequential relief granted.
Penalty under section 114(iii) for alleged abetment of overvaluation of export goods could not be sustained without material showing the Customs Broker's involvement in fixing the value or knowledge of the overvaluation. The Tribunal held that customs valuation is for customs authorities, not the broker, who has no role in re-determining export value or examining goods. The broker's earlier CBLR proceedings also recorded no evidence of knowledge. Mere non-cooperation during investigation or failure to answer summons was insufficient to justify this penalty, though it may attract action under other provisions. The penalty was set aside and consequential relief granted.
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