Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Penalty under section 112(b)(i) of the Customs Act may be sustained where a person dealing with confiscated foreign-brand cigarettes fails to substantiate, through documents, the claimed receipt and return of the goods. The text states that the penalty was upheld on that basis. It further notes that penalty quantum must remain proportionate to the value of confiscated cigarettes; a penalty considered highly excessive was reduced for the person from whose premises the cigarettes were recovered.
Penalty under section 112(b)(i) of the Customs Act may be sustained where a person dealing with confiscated foreign-brand cigarettes fails to substantiate, through documents, the claimed receipt and return of the goods. The text states that the penalty was upheld on that basis. It further notes that penalty quantum must remain proportionate to the value of confiscated cigarettes; a penalty considered highly excessive was reduced for the person from whose premises the cigarettes were recovered.
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