Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Liability for non fulfilment of EPCG export obligations was...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
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Liability for non fulfilment of EPCG export obligations was confirmed, with the importer held liable for differential customs duty and unpaid interest; the appellant had deposited duty but interest remains recoverable by revenue. Separately, confiscation of goods, redemption fine and penalty were set aside because non fulfilment arose from circumstances beyond the importer's control and there was no allegation or finding of fraud, applying the Tribunal's prior approach to similar EPCG cases; duty and interest liability remains enforceable while punitive measures were quashed.
Liability for non fulfilment of EPCG export obligations was confirmed, with the importer held liable for differential customs duty and unpaid interest; the appellant had deposited duty but interest remains recoverable by revenue. Separately, confiscation of goods, redemption fine and penalty were set aside because non fulfilment arose from circumstances beyond the importer's control and there was no allegation or finding of fraud, applying the Tribunal's prior approach to similar EPCG cases; duty and interest liability remains enforceable while punitive measures were quashed.
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