Case Law Details
Nuance Group (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Introduction: The case of Nuance Group (India) Pvt. Ltd. vs. Commissioner of Customs before CESTAT Bangalore delved into the liability of duty-free shop licensees for customs duty violations. This article provides an in-depth analysis of the case and its implications.
Detailed Analysis: Nuance Group (India) Pvt. Ltd., operating a duty-free shop at Bangalore International Airport, faced charges of violating Customs Act provisions by launching promotional offers without informing Customs Authorities. The appellant admitted to the lapse and paid the demanded amount but contested the imposition of penalty and duty.
The appellant argued that customs duty should have been levied on passengers, not the duty-free shop licensee, citing relevant sections of the Customs Act, baggage rules, and previous judicial precedents. However, the Commissioner (Appeals) upheld the duty demand, leading to the appeal before CESTAT Bangalore.
CESTAT Bangalore analyzed the relevant sections of the Customs Act, emphasizing the licensee’s obligation to comply with prescribed procedures and conditions. The tribunal noted the appellant’s violation of license conditions, as revealed by statements and document scrutiny.
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