Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Penalty under s.114(i) was premised on alleged failure by the customs broker to verify KYC and antecedents of the exporter, facilitating fraudulent exports. Since identical allegations had already been adjudicated in parallel broker-licensing proceedings and were found not proved, re-imposition of penalty on the same factual foundation was held unsustainable and was set aside. Penalty under s.114AA required proof that the broker submitted forged/fabricated documents or knowingly used such documents; the record showed no authority or practical scope for the broker to examine container contents, and the investigation yielded no concrete evidence of connivance, benefit, or specific role beyond conjecture, so this penalty was also set aside. Appeal allowed - CESTAT
Penalty under s.114(i) was premised on alleged failure by the customs broker to verify KYC and antecedents of the exporter, facilitating fraudulent exports. Since identical allegations had already been adjudicated in parallel broker-licensing proceedings and were found not proved, re-imposition of penalty on the same factual foundation was held unsustainable and was set aside. Penalty under s.114AA required proof that the broker submitted forged/fabricated documents or knowingly used such documents; the record showed no authority or practical scope for the broker to examine container contents, and the investigation yielded no concrete evidence of connivance, benefit, or specific role beyond conjecture, so this penalty was also set aside. Appeal allowed - CESTAT
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