https://www.taxtmi.com/caselaws?id=342855 Imports routed through non-existent firms without an Import Export Code were treated as unlawful, because the code requirement under the Foreign Trade (Development and Regulation) Act operated as a precondition for lawful import. The absence of a filed bill of entry did not prevent confiscation, since import was considered complete on entry into India, and re-shipment was refused where no genuine importer had declined the goods. On penalties, liability under customs law was sustained for the company and its directors, but was set aside for other appellants where there was no incriminating material, no statement under section 108, and denial of cross-examination of relied-upon CHA witnesses. en-us Mon, 24 Apr 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342855 Imports routed through non-existent firms without an Import Export Code were treated as unlawful, because the code requirement under the Foreign Trade (Development and Regulation) Act operated as a precondition for lawful import. The absence of a filed bill of entry did not prevent confiscation, since import was considered complete on entry into India, and re-shipment was refused where no genuine importer had declined the goods. On penalties, liability under customs law was sustained for the company and its directors, but was set aside for other appellants where there was no incriminating material, no statement under section 108, and denial of cross-examination of relied-upon CHA witnesses. Case-Laws Customs Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342855