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...
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
