Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
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