Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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CESTAT examined penalty provisions under Sections 112(a) and 114AA of Customs Act, 1962. The tribunal found no substantive evidence to support penalties against the customs broker. The broker had regularly filed Bills of Entry, possessed valid KYC documents, and facilitated customs transactions without demonstrable malafide intent. Critically, no proof established direct involvement in misdeclaration or undervaluation of imported goods. The revenue failed to establish intentional abetment or deliberate misconduct. Consequently, the tribunal set aside the impugned order, ruling that penalties cannot be imposed merely on suspicion or third-party actions when due diligence requirements have been met. The appeal was allowed, quashing both penalties under the challenged sections.
CESTAT examined penalty provisions under Sections 112(a) and 114AA of Customs Act, 1962. The tribunal found no substantive evidence to support penalties against the customs broker. The broker had regularly filed Bills of Entry, possessed valid KYC documents, and facilitated customs transactions without demonstrable malafide intent. Critically, no proof established direct involvement in misdeclaration or undervaluation of imported goods. The revenue failed to establish intentional abetment or deliberate misconduct. Consequently, the tribunal set aside the impugned order, ruling that penalties cannot be imposed merely on suspicion or third-party actions when due diligence requirements have been met. The appeal was allowed, quashing both penalties under the challenged sections.
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