Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
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