Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
The High Court held that a customs broker who merely filed documents supplied by the importer had acted as a ministerial conduit, with no evidence of knowledge, intentional suppression, or participation in fraud. Those findings were factual and showed no perversity, so no substantial question of law arose under Section 130 of the Customs Act. The Court also held that, because the penalty against the respondent had been set aside in full, there was no quantified liability surviving against him and the Revenue could not rely on the investigation's overall value or the importer's separate liability to cross the monetary threshold for appeal. The appeal was not admitted and was dismissed.
The High Court held that a customs broker who merely filed documents supplied by the importer had acted as a ministerial conduit, with no evidence of knowledge, intentional suppression, or participation in fraud. Those findings were factual and showed no perversity, so no substantial question of law arose under Section 130 of the Customs Act. The Court also held that, because the penalty against the respondent had been set aside in full, there was no quantified liability surviving against him and the Revenue could not rely on the investigation's overall value or the importer's separate liability to cross the monetary threshold for appeal. The appeal was not admitted and was dismissed.
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