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 imposed on a small player in dry cell battery market reduced from 4% to 2% of relevant turnover due to mitigating factors like insignificant market share, lack of bargaining power, losses suffered in the relevant market. However, interest on penalty not waived despite appeal pendency. Tribunal relied on Supreme Court's Excel Crop Care judgment, holding penalty must relate only to relevant market turnover and percentage determined based on aggravating/mitigating factors. Dry cell battery market an oligopoly dominated by three major players with 88% combined share. Appellant suffered losses while co-contravener made profits in later years, justifying lesser penalty percentage. Officials' penalty upheld. Reduced penalty considering peculiar facts, not to be treated as precedent.
Penalty imposed on a small player in dry cell battery market reduced from 4% to 2% of relevant turnover due to mitigating factors like insignificant market share, lack of bargaining power, losses suffered in the relevant market. However, interest on penalty not waived despite appeal pendency. Tribunal relied on Supreme Court's Excel Crop Care judgment, holding penalty must relate only to relevant market turnover and percentage determined based on aggravating/mitigating factors. Dry cell battery market an oligopoly dominated by three major players with 88% combined share. Appellant suffered losses while co-contravener made profits in later years, justifying lesser penalty percentage. Officials' penalty upheld. Reduced penalty considering peculiar facts, not to be treated as precedent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
