Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Customs Broker licence revocation requires a serious breach of primary regulatory obligations; address-change and Customs Station intimation failures, and signature-related irregularities, are procedural contraventions warranting penalty rather than revocation or security forfeiture. Electronic processing through ICEGATE means same-day clearances at multiple ports do not, without supporting evidence, prove licence subletting. Client due diligence does not require physical verification of premises, and undisclosed DRI notices cannot be inferred without proof of receipt. A Customs Broker's compliance-advice duty is limited to documents handled at entry or departure and does not extend to exporters' downstream excess RoSL claims. Licence revocation and security forfeiture were set aside, while procedural penalties were maintained or reduced.
Customs Broker licence revocation requires a serious breach of primary regulatory obligations; address-change and Customs Station intimation failures, and signature-related irregularities, are procedural contraventions warranting penalty rather than revocation or security forfeiture. Electronic processing through ICEGATE means same-day clearances at multiple ports do not, without supporting evidence, prove licence subletting. Client due diligence does not require physical verification of premises, and undisclosed DRI notices cannot be inferred without proof of receipt. A Customs Broker's compliance-advice duty is limited to documents handled at entry or departure and does not extend to exporters' downstream excess RoSL claims. Licence revocation and security forfeiture were set aside, while procedural penalties were maintained or reduced.
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