CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
CESTAT allowed the appeal of the appellant-CHA and set aside the penalty imposed under s.114AA of the Customs Act, 1962. The Tribunal noted that the appellant had submitted KYC documents of the importers to the investigating agency and this was not rebutted by Revenue. Further, the request for cross-examination of key witnesses was not granted. In absence of corroborated evidence, the adjudicating authority's finding that the appellant knowingly used fabricated documents and false declarations was held unsustainable. The unproved and contested statements could not establish any overt act or mens rea required to attract liability under s.114AA.
CESTAT allowed the appeal of the appellant-CHA and set aside the penalty imposed under s.114AA of the Customs Act, 1962. The Tribunal noted that the appellant had submitted KYC documents of the importers to the investigating agency and this was not rebutted by Revenue. Further, the request for cross-examination of key witnesses was not granted. In absence of corroborated evidence, the adjudicating authority's finding that the appellant knowingly used fabricated documents and false declarations was held unsustainable. The unproved and contested statements could not establish any overt act or mens rea required to attract liability under s.114AA.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
