Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Abetment of attempted export of prohibited goods requires material proving a Customs Broker's knowledge, conscious involvement or collusion. Filing shipping bills, arranging containers and processing exporter-provided documents, without more, do not establish knowing assistance; a due-diligence duty does not remove that evidentiary requirement. Failure to ascertain the meat's procurement source alone was insufficient, so the penalty was set aside. Article 226 jurisdiction was exercised despite an alternative statutory appeal because the abetment finding lacked evidentiary support, and the writ petition was entertained.
Abetment of attempted export of prohibited goods requires material proving a Customs Broker's knowledge, conscious involvement or collusion. Filing shipping bills, arranging containers and processing exporter-provided documents, without more, do not establish knowing assistance; a due-diligence duty does not remove that evidentiary requirement. Failure to ascertain the meat's procurement source alone was insufficient, so the penalty was set aside. Article 226 jurisdiction was exercised despite an alternative statutory appeal because the abetment finding lacked evidentiary support, and the writ petition was entertained.
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TaxTMI 
TaxTMI 
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