Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Confiscation and penalty in respect of an imported food consignment were held unsustainable where customs cleared the goods under a proper bill of entry after duty payment and there was no evidence of provisional clearance, bond execution, or mis-declaration; consequence: confiscation and redemption fine set aside. The tribunal found culpable negligence and inaction by customs officials in permitting further market movement despite possession of a rejection test report by the food safety authority; consequence: such procedural lapses cannot be condoned and undermined the prosecution. Appellant granted relief and made eligible for consequential legal remedies.
Confiscation and penalty in respect of an imported food consignment were held unsustainable where customs cleared the goods under a proper bill of entry after duty payment and there was no evidence of provisional clearance, bond execution, or mis-declaration; consequence: confiscation and redemption fine set aside. The tribunal found culpable negligence and inaction by customs officials in permitting further market movement despite possession of a rejection test report by the food safety authority; consequence: such procedural lapses cannot be condoned and undermined the prosecution. Appellant granted relief and made eligible for consequential legal remedies.
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