Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
Confiscation of goods and levy of penalty - Import of Pair of Shoes - mis-declaration/suppression in the import documents - Non-compliance of the provisions of the IPR Rules, 2007 - The CESTAT found the goods to be counterfeit, bearing the logo "UCB" without the right holder's consent, categorizing them as "prohibited goods" under the Customs Act. The appellant's challenge based on the procedure under Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007, was dismissed, upholding the confiscation under Section 111(d) and the penalty under Section 112(a)(i).
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