Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
A steamer agent's penalty under Section 112(a) of the Customs Act was set aside because it filed the IGM on the Master's declarations, promptly sought amendment on confirmation of the retained onboard cargo, and there was no evidence of conscious involvement, connivance, aiding, abetting, or deliberate suppression. The Tribunal held that a mere procedural lapse, inadvertent omission, or communication failure is insufficient for penal liability. It also ruled that retained onboard cargo which remained continuously on the vessel, was never unloaded in India, and was discharged abroad did not acquire the character of imported goods and therefore was not liable to confiscation under Section 111.
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