Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the appellant had connived with the importers - The Tribunal in its earlier order upheld confiscation of the goods but allowed redemption on payment of redemption fine and penalty on the enhanced value. - The Tribunal reviewed the evidence and found no proof of the appellant's involvement in the importation violations. As there was no penalty under Customs House Agents Licensing Regulations, the penalty under Section 112(a) was not sustainable.
Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the appellant had connived with the importers - The Tribunal in its earlier order upheld confiscation of the goods but allowed redemption on payment of redemption fine and penalty on the enhanced value. - The Tribunal reviewed the evidence and found no proof of the appellant's involvement in the importation violations. As there was no penalty under Customs House Agents Licensing Regulations, the penalty under Section 112(a) was not sustainable.
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