Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
CESTAT upheld the adjudicating authority's order dropping charges against the customs broker for alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal noted that the broker filed the Bill of Entry based on invoice, packing list and related documents duly received from and authorized by the actual importer, with all core particulars (invoice number, Bill of Lading number, quantity) tallying. The discrepancy in e-mail and phone number in the IGM was treated as secondary information, not indicative of lack of due diligence or mala fides. Finding no breach of Regulation 10(e), CESTAT dismissed the Revenue's appeal.
CESTAT upheld the adjudicating authority's order dropping charges against the customs broker for alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal noted that the broker filed the Bill of Entry based on invoice, packing list and related documents duly received from and authorized by the actual importer, with all core particulars (invoice number, Bill of Lading number, quantity) tallying. The discrepancy in e-mail and phone number in the IGM was treated as secondary information, not indicative of lack of due diligence or mala fides. Finding no breach of Regulation 10(e), CESTAT dismissed the Revenue's appeal.
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