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...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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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