Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Imposition of penalty - having regard to the first proviso which was effective from 04.04.2011 till the effective date of implementation of Finance Bill of 2015, appellant is liable to pay 50% of the duty demand as penalty.
Imposition of penalty - having regard to the first proviso which was effective from 04.04.2011 till the effective date of implementation of Finance Bill of 2015, appellant is liable to pay 50% of the duty demand as penalty.
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