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 NEW DELHI ruled on the revocation of a Customs Broker License and forfeiture of security deposit. The case involved risky exporters engaged in frauds, with exporters not physically present at registered premises. The appellant, as the Customs Broker, was found not in violation of Regulation 10(d) as it had no authority over GST registration issues. The appellant's responsibility under Regulation 10(n) was to verify documents, not physically verify exporter existence. The appellant satisfied obligations by verifying IEC and GSTIN online. The order revoking the license was set aside as the Customs Broker did not violate regulations. Appeal allowed.
CESTAT NEW DELHI ruled on the revocation of a Customs Broker License and forfeiture of security deposit. The case involved risky exporters engaged in frauds, with exporters not physically present at registered premises. The appellant, as the Customs Broker, was found not in violation of Regulation 10(d) as it had no authority over GST registration issues. The appellant's responsibility under Regulation 10(n) was to verify documents, not physically verify exporter existence. The appellant satisfied obligations by verifying IEC and GSTIN online. The order revoking the license was set aside as the Customs Broker did not violate regulations. Appeal allowed.
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