Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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The HC allowed the appeal in part: it affirmed the CESTAT's decision to set aside revocation of the authorised courier's registration as disproportionate given acceptance and release of the goods, but set aside the CESTAT's reduction of penalties. The HC held penalties under Regulation 14 and s.117 operate independently and restored the original penalty(s) of Rs.50,000 as imposed by Revenue, finding the CESTAT erred in reducing and/or setting aside those penalties despite upholding non-revocation. Consequently, the revocation remains quashed, but the respondent (authorised courier) must pay the restored penalties.
The HC allowed the appeal in part: it affirmed the CESTAT's decision to set aside revocation of the authorised courier's registration as disproportionate given acceptance and release of the goods, but set aside the CESTAT's reduction of penalties. The HC held penalties under Regulation 14 and s.117 operate independently and restored the original penalty(s) of Rs.50,000 as imposed by Revenue, finding the CESTAT erred in reducing and/or setting aside those penalties despite upholding non-revocation. Consequently, the revocation remains quashed, but the respondent (authorised courier) must pay the restored penalties.
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