Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
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Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009, caps the penalty for a cargo handling operator's acts of omission or commission at Rs. 50,000. An adjudicating authority cannot impose a penalty exceeding that statutory maximum under the Regulation, and an earlier departmental precedent cannot displace the clear ceiling. The penalty was accordingly restricted to Rs. 50,000, with the appeal partly allowed through modification of the impugned order.
Regulation 12(8) of the Handling of Cargo in Customs Area Regulations, 2009, caps the penalty for a cargo handling operator's acts of omission or commission at Rs. 50,000. An adjudicating authority cannot impose a penalty exceeding that statutory maximum under the Regulation, and an earlier departmental precedent cannot displace the clear ceiling. The penalty was accordingly restricted to Rs. 50,000, with the appeal partly allowed through modification of the impugned order.
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