Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Section 117 of the Customs Act is a residual penal provision and can be invoked only where no express penalty exists for the same contravention. For a Customs Broker governed by the Customs Broker Licensing Regulations, 2018, the Tribunal held that the Regulations themselves provided the penal framework, so Section 117 could not be used for the alleged due diligence breach. It also found no evidence linking the broker to fraudulent export activity, and the penalty had been imposed only for an alleged regulatory breach. On that basis, the Section 117 penalty was set aside.
Section 117 of the Customs Act is a residual penal provision and can be invoked only where no express penalty exists for the same contravention. For a Customs Broker governed by the Customs Broker Licensing Regulations, 2018, the Tribunal held that the Regulations themselves provided the penal framework, so Section 117 could not be used for the alleged due diligence breach. It also found no evidence linking the broker to fraudulent export activity, and the penalty had been imposed only for an alleged regulatory breach. On that basis, the Section 117 penalty was set aside.
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