International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
CESTAT upheld the revocation of the appellant's Customs Broker licence, forfeiture of security deposit and imposition of Rs. 50,000 penalty under CBLR. The Tribunal found that the appellant had effectively sub-let its licence for monetary consideration by allowing multiple persons to use it and by filing benami shipping bills at the behest of an intermediary, without engagement or authorization from the declared exporter. This conduct constituted violations of Regulations 1(4), 10(a), 10(d) and 10(n), though the alleged breach of Regulation 10(e) was set aside. Holding such conduct a grave risk to revenue and national security, CESTAT found the sanctions proportionate and dismissed the appeal.
CESTAT upheld the revocation of the appellant's Customs Broker licence, forfeiture of security deposit and imposition of Rs. 50,000 penalty under CBLR. The Tribunal found that the appellant had effectively sub-let its licence for monetary consideration by allowing multiple persons to use it and by filing benami shipping bills at the behest of an intermediary, without engagement or authorization from the declared exporter. This conduct constituted violations of Regulations 1(4), 10(a), 10(d) and 10(n), though the alleged breach of Regulation 10(e) was set aside. Holding such conduct a grave risk to revenue and national security, CESTAT found the sanctions proportionate and dismissed the appeal.
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