Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
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