Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Revocation of Customs Broker License - Deemed revocation - The tribunal observed that, the the appellants had performed due diligence in verifying the exporter's details as required under Regulation 10(n). - The ineligible claim for export incentives was found by the department only on the basis of specific investigation conducted by the NSPU/R&I customs authorities, and hence the appellants CB cannot be found fault for the reason that they did not advise their client importer to comply with the provisions of the Act. - The Tribunal held that, the procedure outlined in Regulation 17 for revoking a license or imposing a penalty was not followed correctly, particularly regarding the opportunity for cross-examination. -
Revocation of Customs Broker License - Deemed revocation - The tribunal observed that, the the appellants had performed due diligence in verifying the exporter's details as required under Regulation 10(n). - The ineligible claim for export incentives was found by the department only on the basis of specific investigation conducted by the NSPU/R&I customs authorities, and hence the appellants CB cannot be found fault for the reason that they did not advise their client importer to comply with the provisions of the Act. - The Tribunal held that, the procedure outlined in Regulation 17 for revoking a license or imposing a penalty was not followed correctly, particularly regarding the opportunity for cross-examination. -
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