Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
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