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...
HC dismissed the writ petition challenging a customs penalty, holding that the statutory pre-deposit under Section 129E of the Customs Act, 1962 is mandatory. The court found no merit in the petitioner's claim of financial incapacity, noting the petitioner's status as a regular importer who should be aware of statutory provisions. The petition was rejected as the petitioner was re-agitating previously adjudicated contentions and failed to comply with the mandatory pre-deposit requirement for filing a statutory appeal.
HC dismissed the writ petition challenging a customs penalty, holding that the statutory pre-deposit under Section 129E of the Customs Act, 1962 is mandatory. The court found no merit in the petitioner's claim of financial incapacity, noting the petitioner's status as a regular importer who should be aware of statutory provisions. The petition was rejected as the petitioner was re-agitating previously adjudicated contentions and failed to comply with the mandatory pre-deposit requirement for filing a statutory appeal.
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