RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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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