Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Where customs duty was demanded for breach of notification conditions and penalty was imposed under Section 112(ii) of the Customs Act, the Tribunal held that the reduced-penalty option under Section 114A could not be applied, because that concession is tied to cases where duty is determined under Section 28 and penalty follows that provision. As Section 112(ii), during the relevant period, prescribed only the penalty range and no 25% payment option, the penalty could not be sustained on that reduced basis. The matter was remanded for fresh determination of customs penalty strictly under Section 112(ii). The respondent's cross objections were treated as an appeal and also remanded for reconsideration of the penalty challenge.
Where customs duty was demanded for breach of notification conditions and penalty was imposed under Section 112(ii) of the Customs Act, the Tribunal held that the reduced-penalty option under Section 114A could not be applied, because that concession is tied to cases where duty is determined under Section 28 and penalty follows that provision. As Section 112(ii), during the relevant period, prescribed only the penalty range and no 25% payment option, the penalty could not be sustained on that reduced basis. The matter was remanded for fresh determination of customs penalty strictly under Section 112(ii). The respondent's cross objections were treated as an appeal and also remanded for reconsideration of the penalty challenge.
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