Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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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