Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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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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