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...
Demand for customs duty on imported marble used by EOUs was rejected because DTA clearances occurred under judicial stay subject to payment of excise equal to customs, so there was no short-levy or revenue loss; consequential interest and customs demand were set aside. Mandatory penalty for collusion was unsustainable where no duty was short-levied. Confiscation did not apply because clearances were sanctioned by the proper officer under the stay and goods were used in manufacture. Redemption fines cannot be imposed compulsorily except where provisional release on bond creates that obligation.
Demand for customs duty on imported marble used by EOUs was rejected because DTA clearances occurred under judicial stay subject to payment of excise equal to customs, so there was no short-levy or revenue loss; consequential interest and customs demand were set aside. Mandatory penalty for collusion was unsustainable where no duty was short-levied. Confiscation did not apply because clearances were sanctioned by the proper officer under the stay and goods were used in manufacture. Redemption fines cannot be imposed compulsorily except where provisional release on bond creates that obligation.
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