Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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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