Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Availability of an alternative appeal under Section 128 did not bar writ interference where the impugned penalty order suffered from breach of natural justice and absence of a foundational jurisdictional finding. The Court held that penalty under Section 114(iii) could not rest on a mere assumption that non-physical verification by a customs broker established culpability; there had to be a factual finding of commission or abetment of an act rendering goods liable to confiscation. It further held that binding precedents cited by the petitioner were not considered or distinguished, which vitiated the order. The penalty was set aside and the matter remanded for fresh consideration after notice.
Availability of an alternative appeal under Section 128 did not bar writ interference where the impugned penalty order suffered from breach of natural justice and absence of a foundational jurisdictional finding. The Court held that penalty under Section 114(iii) could not rest on a mere assumption that non-physical verification by a customs broker established culpability; there had to be a factual finding of commission or abetment of an act rendering goods liable to confiscation. It further held that binding precedents cited by the petitioner were not considered or distinguished, which vitiated the order. The penalty was set aside and the matter remanded for fresh consideration after notice.
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