Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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