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...
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
Adjudicating authorities must record reasoned findings when imposing penalties under Customs provisions; failing to apply mind or explain rejection of the importer's explanation renders the penalty order unsustainable and requires fresh adjudication. A finding of knowledge and intention is jurisdictional to impose penal liability for dealing with misdeclared or improperly imported goods and for abetment, so penalties under those provisions cannot stand absent such findings. Failure to address the broker's submissions and relevant circulars, unequal application of penalty rates, and mere repetition of the show cause notice without independent connecting findings compelled setting aside the order and remanding for redecison.
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