Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Regulation 10(a): the broker's authorization requirement was satisfied where an authorization letter from the importer's agent authorized clearance; reliance on a statement under s.108 was impermissible without following s.138B, so no breach found - authorization upheld. Regulation 10(d): alleged failure to notify customs about lithium-battery markings rested solely on an unreliable s.108 statement absent s.138B compliance, so the charge fails. Regulation 10(e): alleged lack of due diligence based on the same inadmissible s.108 statement, hence no established contravention. Regulation 10(n): KYC/IEC/GSTIN verification requirement was met by production of documents; no allegation or finding of forgery, so no violation. Impugned order set aside - CESTAT
Regulation 10(a): the broker's authorization requirement was satisfied where an authorization letter from the importer's agent authorized clearance; reliance on a statement under s.108 was impermissible without following s.138B, so no breach found - authorization upheld. Regulation 10(d): alleged failure to notify customs about lithium-battery markings rested solely on an unreliable s.108 statement absent s.138B compliance, so the charge fails. Regulation 10(e): alleged lack of due diligence based on the same inadmissible s.108 statement, hence no established contravention. Regulation 10(n): KYC/IEC/GSTIN verification requirement was met by production of documents; no allegation or finding of forgery, so no violation. Impugned order set aside - CESTAT
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