Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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CESTAT held that officers of DRI, including the Additional Director, are "proper officers" under s.28 of the Customs Act and thus competent to issue SCN, in line with the binding LB decision of the SC. However, on merits, CESTAT found that Appellant No. 1 had purchased the Mercedes car bona fide and Appellant No. 2 had only facilitated the purchase, without any collusion in mis-declaration, undervaluation, or violation of customs provisions. As they were not the importers and did not seek redemption under s.125, no duty demand or penal consequence could be fastened upon them. Consequently, the confiscation and penalties were set aside and the appeals were allowed in full.
CESTAT held that officers of DRI, including the Additional Director, are "proper officers" under s.28 of the Customs Act and thus competent to issue SCN, in line with the binding LB decision of the SC. However, on merits, CESTAT found that Appellant No. 1 had purchased the Mercedes car bona fide and Appellant No. 2 had only facilitated the purchase, without any collusion in mis-declaration, undervaluation, or violation of customs provisions. As they were not the importers and did not seek redemption under s.125, no duty demand or penal consequence could be fastened upon them. Consequently, the confiscation and penalties were set aside and the appeals were allowed in full.
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