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...
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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