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 Bangalore upheld the revocation of license, forfeiture of security deposit, and penalty for smuggling gold as Diplomatic Cargo. The notice was not time-barred u/s 17(1) of CBLR 2018. Non-production of documents claim was dismissed as counsel had opportunity to submit based on later-received documents. Refusal of cross-examination was deemed delay tactic u/s SC Order. Violation of CBLR 2018 u/s 10(d), 10(n), and 10(e) by declaring false consignor details and aiding smuggling. Appellant's actions facilitated smuggling, breaching trust. Appeal dismissed, impugned order upheld.
CESTAT Bangalore upheld the revocation of license, forfeiture of security deposit, and penalty for smuggling gold as Diplomatic Cargo. The notice was not time-barred u/s 17(1) of CBLR 2018. Non-production of documents claim was dismissed as counsel had opportunity to submit based on later-received documents. Refusal of cross-examination was deemed delay tactic u/s SC Order. Violation of CBLR 2018 u/s 10(d), 10(n), and 10(e) by declaring false consignor details and aiding smuggling. Appellant's actions facilitated smuggling, breaching trust. Appeal dismissed, impugned order upheld.
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