https://www.taxtmi.com/caselaws?id=424817 The Tribunal set aside the Commissioner's order and allowed the appeals by M/s Bansal Fine Foods Pvt. Ltd. It found no violation in the export of rice to Iran via Jebel Ali, UAE, noting the goods ultimately reached Iran. Statements were inadmissible without cross-examination, violating natural justice. The genuineness of export documents and remittances was upheld. Customs lacked jurisdiction over FEMA violations. The Customs House Agent was not liable as they acted in good faith. The decision stressed natural justice, evidence admissibility, and jurisdictional clarity in foreign trade regulation enforcement. en-us Thu, 07 Jul 2022 00:00:00 +0530 Fri, 08 Jul 2022 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424817 The Tribunal set aside the Commissioner's order and allowed the appeals by M/s Bansal Fine Foods Pvt. Ltd. It found no violation in the export of rice to Iran via Jebel Ali, UAE, noting the goods ultimately reached Iran. Statements were inadmissible without cross-examination, violating natural justice. The genuineness of export documents and remittances was upheld. Customs lacked jurisdiction over FEMA violations. The Customs House Agent was not liable as they acted in good faith. The decision stressed natural justice, evidence admissibility, and jurisdictional clarity in foreign trade regulation enforcement. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424817