Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea, contrary to their actual nature. - The Tribunal held that, a Customs Broker is expected to behave and operate responsibly and he cannot simply file benami Bills of Entry which, in this case, resulted in import of a psychotropic substance. Filing of Benami Bills of Entry, if condoned, can have severe consequences. Customs procedures are based on trust and selective controls based on risk assessment. If Customs Brokers start filing Benami Bills of Entry, in the name of any importer, it can open the floodgates for free import of any contraband including, drugs, arms and explosives. - CESTAT upheld the impugned order, rejecting the appellant's appeal.
Revocation of Customs Brokers licence - forfeiture of security deposit - Levy of penalty - The appellant consistently misrepresented the imported goods as Green Tea, contrary to their actual nature. - The Tribunal held that, a Customs Broker is expected to behave and operate responsibly and he cannot simply file benami Bills of Entry which, in this case, resulted in import of a psychotropic substance. Filing of Benami Bills of Entry, if condoned, can have severe consequences. Customs procedures are based on trust and selective controls based on risk assessment. If Customs Brokers start filing Benami Bills of Entry, in the name of any importer, it can open the floodgates for free import of any contraband including, drugs, arms and explosives. - CESTAT upheld the impugned order, rejecting the appellant's appeal.
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