Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
A customs broker's penalty under the residuary provision was set aside because its role was limited to filing Bills of Entry on importer-supplied information, with no proof that it advised or was responsible for the incorrect tariff classification. The Tribunal held that the statutory duty to make a truthful declaration lay on the importer, and unproven allegations of CBLR violations could not sustain liability under Section 117. It also held that post-resolution show cause notices could not survive once the importers' resolution plan had been approved, as pre-resolution claims not included in the plan stood extinguished under insolvency law. The consequential demands were therefore unsustainable.
A customs broker's penalty under the residuary provision was set aside because its role was limited to filing Bills of Entry on importer-supplied information, with no proof that it advised or was responsible for the incorrect tariff classification. The Tribunal held that the statutory duty to make a truthful declaration lay on the importer, and unproven allegations of CBLR violations could not sustain liability under Section 117. It also held that post-resolution show cause notices could not survive once the importers' resolution plan had been approved, as pre-resolution claims not included in the plan stood extinguished under insolvency law. The consequential demands were therefore unsustainable.
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