Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Penalty under s.112(a) of the Customs Act was examined on the allegation that the appellant abetted undervaluation and duty evasion by lack of due care in maintaining the importer's accounts. The SCN and the impugned order did not explain how any act or omission by the appellant amounted to abetment, and reliance on the appellant's statement was untenable as its admissibility under s.138B was not established; in any event, the statement only described courier-led clearance on supplier invoices and did not support a finding of abetment. With no evidence of intentional conduct, instigation, or conspiracy, the finding reduced at most to negligence, which cannot sustain s.112(a) penalty. Penalty was set aside and appeal allowed - CESTAT
Penalty under s.112(a) of the Customs Act was examined on the allegation that the appellant abetted undervaluation and duty evasion by lack of due care in maintaining the importer's accounts. The SCN and the impugned order did not explain how any act or omission by the appellant amounted to abetment, and reliance on the appellant's statement was untenable as its admissibility under s.138B was not established; in any event, the statement only described courier-led clearance on supplier invoices and did not support a finding of abetment. With no evidence of intentional conduct, instigation, or conspiracy, the finding reduced at most to negligence, which cannot sustain s.112(a) penalty. Penalty was set aside and appeal allowed - CESTAT
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