Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The dispute concerned imposition of a penalty and suspension of a customs broker licence for allegedly aiding and abetting an exporter who misdeclared prohibited Bos Indicus meat as boneless buffalo meat. The High Court found that penal liability under the Customs regime requires proof of both mens rea and actus reus, and there was no evidence of intentional wrongdoing, collusion, or active involvement by the broker; accordingly the penalty and licence suspension as to the petitioner were quashed. The Court also held the writ petitions maintainable due to non-application of mind in the administrative orders, which lacked substantive justification.
The dispute concerned imposition of a penalty and suspension of a customs broker licence for allegedly aiding and abetting an exporter who misdeclared prohibited Bos Indicus meat as boneless buffalo meat. The High Court found that penal liability under the Customs regime requires proof of both mens rea and actus reus, and there was no evidence of intentional wrongdoing, collusion, or active involvement by the broker; accordingly the penalty and licence suspension as to the petitioner were quashed. The Court also held the writ petitions maintainable due to non-application of mind in the administrative orders, which lacked substantive justification.
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