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...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Penalty u/s 117 of the Customs Act, 1962 was levied against appellants, Customs House Agents (CHAs), for not exercising due diligence. The allegation was that appellants facilitated fraudulent export and availed undue drawback by not verifying exporters' antecedents. However, it was held that the act of not being diligent in verifying exporters' antecedents attracts provisions of CBLR, 2018, not penalty u/s 117. The Tribunal had previously ruled that penalty for not verifying exporter's KYC cannot be sustained. Consequently, the penalty imposed on appellants u/s 117 was set aside, and the appeal was allowed.
Penalty u/s 117 of the Customs Act, 1962 was levied against appellants, Customs House Agents (CHAs), for not exercising due diligence. The allegation was that appellants facilitated fraudulent export and availed undue drawback by not verifying exporters' antecedents. However, it was held that the act of not being diligent in verifying exporters' antecedents attracts provisions of CBLR, 2018, not penalty u/s 117. The Tribunal had previously ruled that penalty for not verifying exporter's KYC cannot be sustained. Consequently, the penalty imposed on appellants u/s 117 was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
