Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
CESTAT set aside penalties imposed u/ss 112(a)(i) and 114AA of Customs Act in a case involving smuggled cigarettes concealed as ladies garments. The Tribunal found insufficient evidence linking the appellant to smuggling operations. Bank transactions between appellant's company and co-accused's firms were deemed regular business dealings. The primary evidence, a statement by co-accused VA, was ruled inadmissible as appellant was denied cross-examination rights u/s 138B. The Tribunal emphasized that no documentation proved appellant's prior knowledge of concealment or use of false declarations. Following natural justice principles and citing lack of corroborative evidence, CESTAT concluded penalties were legally unsustainable and allowed the appeal.
CESTAT set aside penalties imposed u/ss 112(a)(i) and 114AA of Customs Act in a case involving smuggled cigarettes concealed as ladies garments. The Tribunal found insufficient evidence linking the appellant to smuggling operations. Bank transactions between appellant's company and co-accused's firms were deemed regular business dealings. The primary evidence, a statement by co-accused VA, was ruled inadmissible as appellant was denied cross-examination rights u/s 138B. The Tribunal emphasized that no documentation proved appellant's prior knowledge of concealment or use of false declarations. Following natural justice principles and citing lack of corroborative evidence, CESTAT concluded penalties were legally unsustainable and allowed the appeal.
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