Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
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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