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...
Revocation of customs broker license and forfeiture of security deposit due to diversion of goods, breach of Customs Act, 1962, and Customs Broker Licencing Regulations, 2018. Failure to adhere to regulations on client authorizations, compliance advice, due diligence, speed, and verifications. Licensing authority's presumption of obligations for revocation questioned. Customs brokers' role as facilitators between customs and clients emphasized. Need for proper inquiry into breaches before revocation. Flawed proceedings and outcome lead to remand for fresh decisions. CESTAT allows appeal for remand.
Revocation of customs broker license and forfeiture of security deposit due to diversion of goods, breach of Customs Act, 1962, and Customs Broker Licencing Regulations, 2018. Failure to adhere to regulations on client authorizations, compliance advice, due diligence, speed, and verifications. Licensing authority's presumption of obligations for revocation questioned. Customs brokers' role as facilitators between customs and clients emphasized. Need for proper inquiry into breaches before revocation. Flawed proceedings and outcome lead to remand for fresh decisions. CESTAT allows appeal for remand.
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