Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The CESTAT quashed the penalty imposed under s.112(b), Customs Act, 1962, finding that the impugned conviction rested solely on a statement retracted as given under duress and lacked independent corroborative evidence. The Tribunal held that principles of natural justice were violated: the Appellant was not afforded the opportunity to cross-examine witnesses or to challenge recoveries, and the cash recovery purportedly linked to the Appellant was found unreliable given the circumstances. In consequence, the CESTAT set aside the adjudicating authority's order and allowed the appeal, concluding that the penalty could not be sustained on the record before it.
The CESTAT quashed the penalty imposed under s.112(b), Customs Act, 1962, finding that the impugned conviction rested solely on a statement retracted as given under duress and lacked independent corroborative evidence. The Tribunal held that principles of natural justice were violated: the Appellant was not afforded the opportunity to cross-examine witnesses or to challenge recoveries, and the cash recovery purportedly linked to the Appellant was found unreliable given the circumstances. In consequence, the CESTAT set aside the adjudicating authority's order and allowed the appeal, concluding that the penalty could not be sustained on the record before it.
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