Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
Page of 4828
Press 'Enter' after typing page number.
441 to 460 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Penalty on a customs broker under Section 112(a) of the Customs Act for alleged abetment of smuggling was held unsustainable because reliance on the broker's statement and other statements was impermissible without establishing admissibility under Section 138B, and the requested cross-examination was not granted. Even assuming admissibility, the statements did not prove knowledge or complicity in concealment of smuggled cigarettes, and the Department led no evidence of any intentional act amounting to abetment. Any failure to verify importer antecedents under CBLR, at most, indicated negligence and could not establish involvement in smuggling. The appellate authority's reliance on ingredients of Section 112(b) without such allegation in the show cause notice was also impermissible, so the penalty was set aside and the appeal was allowed. - CESTAT
Penalty on a customs broker under Section 112(a) of the Customs Act for alleged abetment of smuggling was held unsustainable because reliance on the broker's statement and other statements was impermissible without establishing admissibility under Section 138B, and the requested cross-examination was not granted. Even assuming admissibility, the statements did not prove knowledge or complicity in concealment of smuggled cigarettes, and the Department led no evidence of any intentional act amounting to abetment. Any failure to verify importer antecedents under CBLR, at most, indicated negligence and could not establish involvement in smuggling. The appellate authority's reliance on ingredients of Section 112(b) without such allegation in the show cause notice was also impermissible, so the penalty was set aside and the appeal was allowed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
