Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of wrongly claiming higher DEPB benefits - it is found that this appellant have facilitated the main accused M/s J.S. Designer Ltd. and its Directors in inflating FOB value of goods for export, by justifying the cost, indirectly - Levy of penalty confirmed (reduced from ₹ 25 lakhs to ₹ 7,50,000/- ) - AT
Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of wrongly claiming higher DEPB benefits - it is found that this appellant have facilitated the main accused M/s J.S. Designer Ltd. and its Directors in inflating FOB value of goods for export, by justifying the cost, indirectly - Levy of penalty confirmed (reduced from ₹ 25 lakhs to ₹ 7,50,000/- ) - AT
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