Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Invalid pre-shipment inspection certificates (PSICs) alone do not convert an import into an improper import; non-compliance with PSIC/DGFT requirements attracts administrative inspection or sanctions but not confiscation under the improper-import standard absent evidence of prohibited or incriminating cargo. Consequently, confiscation and redemption fine were set aside for lack of prohibited content. Penal liability for abetment also requires proof of mens rea and active facilitation; finding no sufficient evidence that the importer, director or indenting agent abetted issuance or use of fraudulent PSICs, the Tribunal set aside penalties under the penal provision as unsustainable.
Invalid pre-shipment inspection certificates (PSICs) alone do not convert an import into an improper import; non-compliance with PSIC/DGFT requirements attracts administrative inspection or sanctions but not confiscation under the improper-import standard absent evidence of prohibited or incriminating cargo. Consequently, confiscation and redemption fine were set aside for lack of prohibited content. Penal liability for abetment also requires proof of mens rea and active facilitation; finding no sufficient evidence that the importer, director or indenting agent abetted issuance or use of fraudulent PSICs, the Tribunal set aside penalties under the penal provision as unsustainable.
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