Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Penalty under Section 112(a)(ii) of the Customs Act was held unsustainable against a courier agent where the record did not establish knowledge of the importer's mis-declaration. The Tribunal noted that earlier proceedings, including a separate notice for revocation of the courier licence, had been dropped on the same factual basis that the appellant was not shown to be involved in or aware of the mis-declaration. In the absence of that requisite culpability, penal liability could not attach, and the penalty was set aside with consequential relief.
Penalty under Section 112(a)(ii) of the Customs Act was held unsustainable against a courier agent where the record did not establish knowledge of the importer's mis-declaration. The Tribunal noted that earlier proceedings, including a separate notice for revocation of the courier licence, had been dropped on the same factual basis that the appellant was not shown to be involved in or aware of the mis-declaration. In the absence of that requisite culpability, penal liability could not attach, and the penalty was set aside with consequential relief.
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