Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Penalty under section 112(b) was unsustainable because the essential element of knowledge that the goods were liable to confiscation was not proved. The appellant had purchased the branded watches locally from the importer, was not involved in the import declaration process, and stated that the price revision followed the importer's price list. In the absence of documentary evidence showing awareness of the retail sale price declared at import or the duty position, the Tribunal held that mens rea could not be presumed. The penalty was set aside and the appeal was allowed.
Penalty under section 112(b) was unsustainable because the essential element of knowledge that the goods were liable to confiscation was not proved. The appellant had purchased the branded watches locally from the importer, was not involved in the import declaration process, and stated that the price revision followed the importer's price list. In the absence of documentary evidence showing awareness of the retail sale price declared at import or the duty position, the Tribunal held that mens rea could not be presumed. The penalty was set aside and the appeal was allowed.
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