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...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Revocation of Customs Broker Licence of the Appellant - levy of penalty - There are no merit in learned Commissioner’s finding that appellant’s representative had not verified the seal before it was cut. Since appellant’s responsibility as customs broker was ceased once the bill of entry was given out of charge, then presence of his representative at the time of cutting the seal and its verification have no relevance nor his admission that he has not verified seal has any relevance. Merely presence of his representative after completion of his work responsibly cannot hold appellant responsible for such harsh action of revocation of licence. - AT
Revocation of Customs Broker Licence of the Appellant - levy of penalty - There are no merit in learned Commissioner’s finding that appellant’s representative had not verified the seal before it was cut. Since appellant’s responsibility as customs broker was ceased once the bill of entry was given out of charge, then presence of his representative at the time of cutting the seal and its verification have no relevance nor his admission that he has not verified seal has any relevance. Merely presence of his representative after completion of his work responsibly cannot hold appellant responsible for such harsh action of revocation of licence. - AT
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