Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Penalty for Customs Broker involvement in undervaluation of imported premium-brand engines was reduced as excessive. Although the substantially understated declared value warranted a penalty, the broker had sought first check of the consignment, bringing the issue to the department's notice. This bona fide conduct, the finding that the broker was not wholly responsible for the undervaluation, and the penalty already imposed in licensing proceedings supported a reduced penalty under the Customs Act. The appeal was partly allowed.
Penalty for Customs Broker involvement in undervaluation of imported premium-brand engines was reduced as excessive. Although the substantially understated declared value warranted a penalty, the broker had sought first check of the consignment, bringing the issue to the department's notice. This bona fide conduct, the finding that the broker was not wholly responsible for the undervaluation, and the penalty already imposed in licensing proceedings supported a reduced penalty under the Customs Act. The appeal was partly allowed.
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