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...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Whether the customs broker breached regulatory obligations by facilitating duty-free import clearances that were later misused: tribunal held the post-import diversion by the importer was discovered only by subsequent DRI investigation and, as customs had initially cleared goods with no indication of misuse, the broker could not be held liable for violations of Regulations 11(d), 11(e), 11(m) and 11(n); those findings were set aside. Whether the broker failed in proactive duties under Regulation 11(a)/12(a): relying on Supreme Court precedent, the broker's lack of proactive authorization/representation warranted a reduced punitive response; revocation and security forfeiture quashed but a reasonable penalty was imposed. - CESTAT
Whether the customs broker breached regulatory obligations by facilitating duty-free import clearances that were later misused: tribunal held the post-import diversion by the importer was discovered only by subsequent DRI investigation and, as customs had initially cleared goods with no indication of misuse, the broker could not be held liable for violations of Regulations 11(d), 11(e), 11(m) and 11(n); those findings were set aside. Whether the broker failed in proactive duties under Regulation 11(a)/12(a): relying on Supreme Court precedent, the broker's lack of proactive authorization/representation warranted a reduced punitive response; revocation and security forfeiture quashed but a reasonable penalty was imposed. - CESTAT
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