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 allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST Act. The court found procedural failure-no reasons or Form MOV-09 order issued despite representations and requests for hearing-rendered the purported levy and collection without legal authority and violative of Art.14, Art.19(1)(g), Art.265 and Art.300-A. Petition allowed.
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