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Case Law Details

Case Name : Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi)
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Perfect Cargo and Logistics Vs Commissioner of Customs (CESTAT Delhi)

The contention of the appellant is that the G-Card holder acted strictly in accordance with the guidelines issued in the Circular dated April 8, 2010. According to the appellant, the G-Card holder exercised due diligence by procuring all independent and authentic documents.

39. As noticed above, if the documents that were submitted to the G-Card holder, prima-facie appeared to be authentic, there was no reason for the G-

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