Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Challenge concerned imposition of penalty on a customs broker for alleged mis-declaration, overvaluation and aiding illegal importation. Court found no finding of mens rea, complicity, fraud or prior knowledge connecting the broker to the offences and held the penal provisions were misapplied. Advisory guidance cited that penalties cannot attach where no evidence of complicity exists. The authority had regulatory alternatives (license suspension or revocation) which it did not pursue. The High Court invoked inherent constitutional jurisdiction to set aside the penalty and allowed the writ petition.
Challenge concerned imposition of penalty on a customs broker for alleged mis-declaration, overvaluation and aiding illegal importation. Court found no finding of mens rea, complicity, fraud or prior knowledge connecting the broker to the offences and held the penal provisions were misapplied. Advisory guidance cited that penalties cannot attach where no evidence of complicity exists. The authority had regulatory alternatives (license suspension or revocation) which it did not pursue. The High Court invoked inherent constitutional jurisdiction to set aside the penalty and allowed the writ petition.
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