Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
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