Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
CESTAT held that the appellant-company erroneously availed Notification No.36/1996 benefit under Sl.10 shortly after its amendment, but the error was bona fide; differential duty and interest were paid and a minor interest shortfall was admitted. There was no misstatement, mis-declaration or suppression in the Bill of Entry. Consequently, imposition of penalty under s.114A, and penalty under s.112(b) on the vice-president, were unwarranted and set aside. The impugned order was modified, the company's appeal was partly allowed to the extent of cancelling penalties, the vice-president's appeal was allowed, and the appeals were disposed of accordingly.
CESTAT held that the appellant-company erroneously availed Notification No.36/1996 benefit under Sl.10 shortly after its amendment, but the error was bona fide; differential duty and interest were paid and a minor interest shortfall was admitted. There was no misstatement, mis-declaration or suppression in the Bill of Entry. Consequently, imposition of penalty under s.114A, and penalty under s.112(b) on the vice-president, were unwarranted and set aside. The impugned order was modified, the company's appeal was partly allowed to the extent of cancelling penalties, the vice-president's appeal was allowed, and the appeals were disposed of accordingly.
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