Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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