Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
CESTAT held that the alleged failure to obtain acknowledged intimation of appointment of a qualified person was, on the facts, a procedural irregularity and not a grave breach warranting revocation of the Customs Broker licence or forfeiture of the security deposit. The Department relied only on absence of record and produced no positive evidence of deliberate non-compliance, while there was no allegation of fraud, misdeclaration or revenue loss. Applying proportionality, the Tribunal distinguished authorities involving complete absence of a qualified person and conscious nondisclosure. It nevertheless upheld the penalty because the broker showed lack of due diligence in maintaining proper documentation and regulatory compliance.
CESTAT held that the alleged failure to obtain acknowledged intimation of appointment of a qualified person was, on the facts, a procedural irregularity and not a grave breach warranting revocation of the Customs Broker licence or forfeiture of the security deposit. The Department relied only on absence of record and produced no positive evidence of deliberate non-compliance, while there was no allegation of fraud, misdeclaration or revenue loss. Applying proportionality, the Tribunal distinguished authorities involving complete absence of a qualified person and conscious nondisclosure. It nevertheless upheld the penalty because the broker showed lack of due diligence in maintaining proper documentation and regulatory compliance.
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