Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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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