Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
The dominant issue was whether mobile phones seized for invoice mismatch and regulatory non-compliance were liable to confiscation and penalties under the Customs Act. The adjudicating authority correctly treated 3,998 phones as smuggled since the invoices relied on by the importer did not match the documents filed with the Bill of Entry, warranting confiscation; 2,886 phones were properly allowed redemption on fine, and 1,012 phones were rightly subjected to absolute confiscation because import without valid IMEI numbers is prohibited. Separately, absence of MRP/RSP stickers breached FTP requirements and section 4A compliance, justifying confiscation of the 2,886 phones. Penalties imposed on the importing entity and its responsible persons were upheld as proportionate, and the appeals were dismissed. - CESTAT
The dominant issue was whether mobile phones seized for invoice mismatch and regulatory non-compliance were liable to confiscation and penalties under the Customs Act. The adjudicating authority correctly treated 3,998 phones as smuggled since the invoices relied on by the importer did not match the documents filed with the Bill of Entry, warranting confiscation; 2,886 phones were properly allowed redemption on fine, and 1,012 phones were rightly subjected to absolute confiscation because import without valid IMEI numbers is prohibited. Separately, absence of MRP/RSP stickers breached FTP requirements and section 4A compliance, justifying confiscation of the 2,886 phones. Penalties imposed on the importing entity and its responsible persons were upheld as proportionate, and the appeals were dismissed. - CESTAT
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