https://www.taxtmi.com/caselaws?id=269126 The Tribunal set aside the penalty imposed on the appellant under the Customs Brokers Licensing Regulations, 2013 (CBLR, 2013) as the offense occurred before the enforcement of these regulations, which introduced penalties. The Tribunal emphasized that new provisions cannot apply retroactively, citing a Bombay High Court decision. Therefore, the penalty under CBLR, 2013 was deemed inapplicable to an offense committed before its enactment, leading to the successful appeal by the appellant. en-us Fri, 06 Nov 2015 00:00:00 +0530 Wed, 09 Dec 2015 09:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269126 The Tribunal set aside the penalty imposed on the appellant under the Customs Brokers Licensing Regulations, 2013 (CBLR, 2013) as the offense occurred before the enforcement of these regulations, which introduced penalties. The Tribunal emphasized that new provisions cannot apply retroactively, citing a Bombay High Court decision. Therefore, the penalty under CBLR, 2013 was deemed inapplicable to an offense committed before its enactment, leading to the successful appeal by the appellant. Case-Laws Customs Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269126