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...
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
Penalties under section 112 for alleged import of restricted rough marble without adequate Special Import Licences were held unsustainable because the case rested on presumptions drawn from mismatches between Bills of Entry and licences, while key records such as adjudication orders and details of fine/penalty payments were unavailable. In the absence of contrary evidence, the lawful clearance of goods pursuant to customs adjudication and "out of charge" was presumed, and no adverse inference could be drawn merely from missing documents. Consequently, penalties on the importer and connected persons were set aside and all appeals were allowed. - CESTAT
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