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 examined penalties imposed on the appellant, a Customs Broker, under ss. 112(a), 112(b) and proposed enhancement under s. 114A CA for allegedly aiding and abetting clearance of goods using forged DFRC licences. The Tribunal held that the department failed to establish, with cogent evidence, that the appellant had the requisite knowledge or shared common design in the fraudulent use of DFRCs; mere interactions, monetary transactions and document handling were insufficient to prove abetment or conspiracy. Findings based on assumptions and presumptions were held unsustainable. Consequently, the penalty on the appellant was set aside and the Revenue's appeal for enhancement of penalty under s. 114A was dismissed.
CESTAT examined penalties imposed on the appellant, a Customs Broker, under ss. 112(a), 112(b) and proposed enhancement under s. 114A CA for allegedly aiding and abetting clearance of goods using forged DFRC licences. The Tribunal held that the department failed to establish, with cogent evidence, that the appellant had the requisite knowledge or shared common design in the fraudulent use of DFRCs; mere interactions, monetary transactions and document handling were insufficient to prove abetment or conspiracy. Findings based on assumptions and presumptions were held unsustainable. Consequently, the penalty on the appellant was set aside and the Revenue's appeal for enhancement of penalty under s. 114A was dismissed.
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