Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The CESTAT allowed the appeal and set aside the penalty imposed under s.114(iii) of the Customs Act against the CHA. The Tribunal held that the adjudicatory record did not establish culpable conduct by the Appellant: exports were examined and passed by Customs officers, the Appellant obtained the exporter's signature on the shipping bills which constituted sufficient authorization in the absence of any prescribed proforma, and the prosecution failed to prove non-verification or fraudulent overvaluation attributable to the CHA. In consequence, statutory penalty under s.114 was unwarranted and the impugned order imposing penalty is quashed, with the appeal accordingly allowed.
The CESTAT allowed the appeal and set aside the penalty imposed under s.114(iii) of the Customs Act against the CHA. The Tribunal held that the adjudicatory record did not establish culpable conduct by the Appellant: exports were examined and passed by Customs officers, the Appellant obtained the exporter's signature on the shipping bills which constituted sufficient authorization in the absence of any prescribed proforma, and the prosecution failed to prove non-verification or fraudulent overvaluation attributable to the CHA. In consequence, statutory penalty under s.114 was unwarranted and the impugned order imposing penalty is quashed, with the appeal accordingly allowed.
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