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...
Appellate restraint governs interference with disciplinary penalties under the Customs Broker Licensing Regulations. The original authority must assess the evidence and select an appropriate sanction; an appellate forum cannot replace that choice merely because another penalty is possible, absent arbitrariness, perversity or legal infirmity. Licence revocation, which can end the broker's business, is not automatic for every regulatory breach and must remain proportionate to the proved misconduct. Suspicion, however strong, cannot substitute legal proof. As no defect was established in the Commissioner's decision to impose a monetary penalty instead of revocation, the departmental challenge and request for remand were rejected.
Appellate restraint governs interference with disciplinary penalties under the Customs Broker Licensing Regulations. The original authority must assess the evidence and select an appropriate sanction; an appellate forum cannot replace that choice merely because another penalty is possible, absent arbitrariness, perversity or legal infirmity. Licence revocation, which can end the broker's business, is not automatic for every regulatory breach and must remain proportionate to the proved misconduct. Suspicion, however strong, cannot substitute legal proof. As no defect was established in the Commissioner's decision to impose a monetary penalty instead of revocation, the departmental challenge and request for remand were rejected.
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