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...
CESTAT set aside penalties for abetment of improper export and for use of false or incorrect material because the record did not show a specific, corroborated role by the appellant in overvaluation, misclassification, or the drawback claim. The evidence only linked him to helping obtain a fake driving licence and facilitate a bank account for the alleged mastermind, which was insufficient for penalty under Section 114(iii) and outside the scope of Section 114AA, as he was not shown to have filed, made, signed, or used any false customs document. The Tribunal also held that Section 117 could not be invoked without a show cause notice proposing that penalty.
CESTAT set aside penalties for abetment of improper export and for use of false or incorrect material because the record did not show a specific, corroborated role by the appellant in overvaluation, misclassification, or the drawback claim. The evidence only linked him to helping obtain a fake driving licence and facilitate a bank account for the alleged mastermind, which was insufficient for penalty under Section 114(iii) and outside the scope of Section 114AA, as he was not shown to have filed, made, signed, or used any false customs document. The Tribunal also held that Section 117 could not be invoked without a show cause notice proposing that penalty.
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