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...
Penalty under Customs law could not be sustained against a customs broker where the only allegation was breach of the Customs Brokers Licensing Regulations. The Tribunal noted that earlier licence-suspension proceedings had recorded no mens rea, knowledge, connivance or negligence, and the suspension was revoked. Section 112(a)(i) applies only if the person did or omitted to do an act rendering the goods liable to confiscation under Section 111. As the impugned order found no such act, omission or abetment and rested only on CBLR breach, the statutory basis for penalty was absent and the penalty was set aside.
Penalty under Customs law could not be sustained against a customs broker where the only allegation was breach of the Customs Brokers Licensing Regulations. The Tribunal noted that earlier licence-suspension proceedings had recorded no mens rea, knowledge, connivance or negligence, and the suspension was revoked. Section 112(a)(i) applies only if the person did or omitted to do an act rendering the goods liable to confiscation under Section 111. As the impugned order found no such act, omission or abetment and rested only on CBLR breach, the statutory basis for penalty was absent and the penalty was set aside.
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