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...
Invocation of s.28(4) of the Customs Act, 1962 and the consequent mandatory penalty under s.114A, despite post-clearance payment of duty with interest, was held unsustainable because the extended provision requires specific proof of collusion, wilful misstatement, or suppression. Mere payment a few days after "out of charge," particularly when system changes were pending for capturing the new duty in ICES and no advantage accrued to the importer due to interest liability, did not establish the requisite intent or conduct. Accordingly, confiscation and penalties were set aside and the appeals were allowed. - CESTAT
Invocation of s.28(4) of the Customs Act, 1962 and the consequent mandatory penalty under s.114A, despite post-clearance payment of duty with interest, was held unsustainable because the extended provision requires specific proof of collusion, wilful misstatement, or suppression. Mere payment a few days after "out of charge," particularly when system changes were pending for capturing the new duty in ICES and no advantage accrued to the importer due to interest liability, did not establish the requisite intent or conduct. Accordingly, confiscation and penalties were set aside and the appeals were allowed. - CESTAT
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