Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
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