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        Case ID :
        Customs

        DRI officers were held competent to issue SCNs in drawback fraud...

        Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                DRI officers were held competent to issue SCNs in drawback fraud cases, applying the Tribunal's later precedent upholding DRI jurisdiction; consequently, the challenge to SCN validity failed. Deliberate post-LEO alteration of Bills of Lading to change the port of discharge was treated as fraudulent conduct affecting Customs risk assessment and therefore constituted misdeclaration in the Shipping Bills; accordingly, the export declarations were held tainted. A company was held to fall within "person" by applying the General Clauses Act where the Customs Act is silent; accordingly, corporate liability under s.114 was maintainable in law. However, absent proof of knowing abetment by the customs broker, penalty under s.114(i) was set aside, leaving any lapse to CHALR action. - CESTAT
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