Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Penalty for abetment under customs law could not be sustained where the show cause notice alleged only breach of authorised courier obligations under Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998, and did not specifically allege abetment. The Tribunal noted that Section 112(a) penalty was imposed on an abetment basis without the necessary allegation, making the penalty untenable. It also observed that proceedings under the courier regulations had already been dropped in the appellant's favour, so the alleged regulatory contravention could not support the penalty.
Penalty for abetment under customs law could not be sustained where the show cause notice alleged only breach of authorised courier obligations under Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998, and did not specifically allege abetment. The Tribunal noted that Section 112(a) penalty was imposed on an abetment basis without the necessary allegation, making the penalty untenable. It also observed that proceedings under the courier regulations had already been dropped in the appellant's favour, so the alleged regulatory contravention could not support the penalty.
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