Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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