Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
The High Court held that a customs broker who merely filed documents supplied by the importer had acted as a ministerial conduit, with no evidence of knowledge, intentional suppression, or participation in fraud. Those findings were factual and showed no perversity, so no substantial question of law arose under Section 130 of the Customs Act. The Court also held that, because the penalty against the respondent had been set aside in full, there was no quantified liability surviving against him and the Revenue could not rely on the investigation's overall value or the importer's separate liability to cross the monetary threshold for appeal. The appeal was not admitted and was dismissed.
The High Court held that a customs broker who merely filed documents supplied by the importer had acted as a ministerial conduit, with no evidence of knowledge, intentional suppression, or participation in fraud. Those findings were factual and showed no perversity, so no substantial question of law arose under Section 130 of the Customs Act. The Court also held that, because the penalty against the respondent had been set aside in full, there was no quantified liability surviving against him and the Revenue could not rely on the investigation's overall value or the importer's separate liability to cross the monetary threshold for appeal. The appeal was not admitted and was dismissed.
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