Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Advance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - The CESTAT examined the allegations against the appellant and the findings of the adjudicating authority. It noted that while the adjudicating authority implicated the appellant in fraudulent activities, there was a lack of concrete evidence supporting these allegations. Furthermore, the court observed that the involvement of customs officers, mentioned in the proceedings, was not substantiated with adequate details or evidence. Consequently, the court found that the penalties imposed on the appellant lacked a legal basis.
Advance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - The CESTAT examined the allegations against the appellant and the findings of the adjudicating authority. It noted that while the adjudicating authority implicated the appellant in fraudulent activities, there was a lack of concrete evidence supporting these allegations. Furthermore, the court observed that the involvement of customs officers, mentioned in the proceedings, was not substantiated with adequate details or evidence. Consequently, the court found that the penalties imposed on the appellant lacked a legal basis.
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