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...
Misdeclaration of goods was established and the broker breached the duty to advise the client and to intimate Customs under Regulation 13(d); that failure is a serious lapse. When management became aware of the discrepancy, vicarious liability arose under Regulation 19(8) because the manager did not ensure escalation to the licence holder and onward to Customs. No violation of Regulation 13(o) was proved. Penalty should be limited to proven breaches and cancellation of the customs broker licence was not warranted.
Misdeclaration of goods was established and the broker breached the duty to advise the client and to intimate Customs under Regulation 13(d); that failure is a serious lapse. When management became aware of the discrepancy, vicarious liability arose under Regulation 19(8) because the manager did not ensure escalation to the licence holder and onward to Customs. No violation of Regulation 13(o) was proved. Penalty should be limited to proven breaches and cancellation of the customs broker licence was not warranted.
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