The adjudicating authority has lost sight of the fact that the ...

Customs

September 14, 2020

The adjudicating authority has lost sight of the fact that the appellant's company is an artificial or non-human entity, cannot function or operate without involvement of the natural person i.e. the directors or the authorized persons. Therefore, we are of the considered view that the charges of guilt of 'collusion', 'wilful misstatement' or 'suppression of facts' cannot be levelled against the appellant, justifying invocation of the provisions of Section 28AAA of the Act - AT

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The adjudicating authority has lost sight of the fact that the ...

Customs

September 14, 2020

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