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AT dismissed appeals challenging the Additional Director of Enforcement's order dropping FEMA charges against respondent companies. The charges stemmed from DRI's Show-Cause Notice under Customs Act alleging customs duty evasion through value suppression of export goods. AT found the Fe content declaration was properly based on government-accredited lab reports, following prescribed procedures for independent certification and sample testing. The pricing variation fell within acceptable tolerance range for arm's length transactions. With the underlying customs case nullified and no evidence of lab report manipulation, AT upheld the original order dropping FEMA charges, noting that challenging government lab reports requires demonstrating they are palpably wrong, citing established precedent.
AT dismissed appeals challenging the Additional Director of Enforcement's order dropping FEMA charges against respondent companies. The charges stemmed from DRI's Show-Cause Notice under Customs Act alleging customs duty evasion through value suppression of export goods. AT found the Fe content declaration was properly based on government-accredited lab reports, following prescribed procedures for independent certification and sample testing. The pricing variation fell within acceptable tolerance range for arm's length transactions. With the underlying customs case nullified and no evidence of lab report manipulation, AT upheld the original order dropping FEMA charges, noting that challenging government lab reports requires demonstrating they are palpably wrong, citing established precedent.
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