Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Penalties for facilitating alleged fraudulent exports were held unsustainable where the Revenue failed to produce cogent, independent or corroborative evidence of the customs broker's conscious involvement in overvaluation or wrongful IGST refund claims. The Tribunal held that mere suspicion, conjecture, presumptions, or the fact that documents passed through intermediaries could not justify penal action. It followed its earlier decision on substantially similar facts and found no material distinction or contrary precedent, so the penalties under Sections 114(iii) and 114AA were set aside.
Penalties for facilitating alleged fraudulent exports were held unsustainable where the Revenue failed to produce cogent, independent or corroborative evidence of the customs broker's conscious involvement in overvaluation or wrongful IGST refund claims. The Tribunal held that mere suspicion, conjecture, presumptions, or the fact that documents passed through intermediaries could not justify penal action. It followed its earlier decision on substantially similar facts and found no material distinction or contrary precedent, so the penalties under Sections 114(iii) and 114AA were set aside.
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