Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Abetment under FERA was found where multiple retracted statements, corroborated by documentary bank evidence and witness admissions, showed the appellant provided funds to effect foreign remittances, establishing intention and a meeting of minds with the recipient. The tribunal applied principles on admissibility of retracted confessions and invoked the statutory presumption of culpable mental state, shifting the burden to the appellant who failed to rebut it. Consequently the charge of abetment under Section 64(2) read with Sections 8(3) and 8(4) of FERA was upheld and the administrative penalty was reduced to Rs. 10,00,000.
Abetment under FERA was found where multiple retracted statements, corroborated by documentary bank evidence and witness admissions, showed the appellant provided funds to effect foreign remittances, establishing intention and a meeting of minds with the recipient. The tribunal applied principles on admissibility of retracted confessions and invoked the statutory presumption of culpable mental state, shifting the burden to the appellant who failed to rebut it. Consequently the charge of abetment under Section 64(2) read with Sections 8(3) and 8(4) of FERA was upheld and the administrative penalty was reduced to Rs. 10,00,000.
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