NANDKUMAR PAWAR v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
NANDKUMAR PAWAR
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 507 of 2026 dated 04.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Customs – Penalty – Customs broker cleared diamond consignments for importer after KYC verification via DGFT website and IEC – Search revealed misuse of importer name/IEC by actual importer using fake bills of entry – SCN proposed penalty under Sections 112(a),(b), 114AA and/or 117 for abetment in misdeclaration contravening DGFT circular and Section 46(4) – Penalty imposed relying on retracted statement admitting awareness of delivery to non-IEC holder – Role vague, no specific charges or findings on knowledge, intent, false declaration – Provisions onerous requiring pointed case of complicity – Held: Writ petition disposed – Order quashed – Fresh hearing and reasoned order directed within six weeks.
Represented By:
Counsel for the Petitioner: Anil Balani a/w Jas Singhavi, P. Pawar i/b. Durgaprasad Pujari
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