Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
Section 110A permits provisional release of seized goods pending adjudication, and an absolute refusal is not justified merely because the department alleges the goods are prohibited or deemed prohibited for regulatory non-compliance. The Tribunal noted that the imported second-hand specialised machines were not finally determined to be prohibited at that stage, and objections to the Chartered Engineer's certificate and to their classification as HSE were matters for adjudication. In the absence of any demonstrated public interest, health or safety concern, denial of provisional release solely on alleged prohibition was unsustainable. Provisional release was directed on payment of duty, execution of a bond for the value of the goods, and a bank guarantee for 30% of the duty.
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