Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC granted ad-interim relief to the petitioners, finding a strong prima facie case based on gross delay in adjudication of a show-cause notice issued in July 2013 and finally adjudicated in September 2025. The court noted protracted procedural delay, limited earlier hearings, and that delay materially affected the impugned order. It also held that the monetary penalty levied personally on each director was prima facie disproportionate to the contravention concerning delayed reporting of foreign inward remittances and late filing of Form FC-GPR under the FEMA framework. Consequently, the HC directed ad-interim protection to the petitioners, restraining enforcement of the impugned order pending further adjudication.
The HC granted ad-interim relief to the petitioners, finding a strong prima facie case based on gross delay in adjudication of a show-cause notice issued in July 2013 and finally adjudicated in September 2025. The court noted protracted procedural delay, limited earlier hearings, and that delay materially affected the impugned order. It also held that the monetary penalty levied personally on each director was prima facie disproportionate to the contravention concerning delayed reporting of foreign inward remittances and late filing of Form FC-GPR under the FEMA framework. Consequently, the HC directed ad-interim protection to the petitioners, restraining enforcement of the impugned order pending further adjudication.
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