Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Vicarious liability and supervisory duty under the Customs Brokers Licensing Regulations, 2018 were considered in relation to employee misconduct; the inquiry officer found the broker not directly responsible, and that finding was accepted, with licence revocation not invoked. Forfeiture of the Rs.75,000 security deposit under regulation 15 was upheld as an operative disciplinary consequence. Imposition of a monetary penalty under regulation 18 was held excessive and reduced from Rs.50,000 to Rs.25,000 on proportionality grounds. The appellate tribunal partially allowed the appeal, modifying the quantum of penalty but otherwise upholding the order.
Vicarious liability and supervisory duty under the Customs Brokers Licensing Regulations, 2018 were considered in relation to employee misconduct; the inquiry officer found the broker not directly responsible, and that finding was accepted, with licence revocation not invoked. Forfeiture of the Rs.75,000 security deposit under regulation 15 was upheld as an operative disciplinary consequence. Imposition of a monetary penalty under regulation 18 was held excessive and reduced from Rs.50,000 to Rs.25,000 on proportionality grounds. The appellate tribunal partially allowed the appeal, modifying the quantum of penalty but otherwise upholding the order.
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