Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
Case-Laws
GST
Judicial review of customs show-cause notices may be invoked where jurisdictional facts are absent, including where a notice relies on undisclosed or inconclusive overseas enquiry material. The discussion distinguishes that situation from notices supported by identifiable discrepancies in certificates of origin. A certificate not issued by the stated authority, or an unreconciled mismatch between the certificate's invoice number and the importer's invoice, can provide a factual basis for customs proceedings. Referral of a certificate for further investigation does not itself cure an apparent discrepancy. The importer's explanation is to be examined by the competent customs authority during adjudication.
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