https://www.taxtmi.com/caselaws?id=367557 The Court upheld the penalty imposed on the Appellants under Section 114 of the Customs Act for non-compliance with Public Notice No. 17/2-12. It found the Public Notice valid as it aligned with Regulations requiring Customs Cargo Service providers to adhere to specified conditions. The Court clarified that the authority for issuing the Public Notice stemmed from the Regulations under the Act, rejecting the challenge to its legal basis. This decision emphasizes the obligation of Customs Cargo Service providers, such as Freight Forwarders, to comply with Public Notices issued under the Commissioner of Customs' Regulations, reinforcing the regulatory framework for cargo handling. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367557 The Court upheld the penalty imposed on the Appellants under Section 114 of the Customs Act for non-compliance with Public Notice No. 17/2-12. It found the Public Notice valid as it aligned with Regulations requiring Customs Cargo Service providers to adhere to specified conditions. The Court clarified that the authority for issuing the Public Notice stemmed from the Regulations under the Act, rejecting the challenge to its legal basis. This decision emphasizes the obligation of Customs Cargo Service providers, such as Freight Forwarders, to comply with Public Notices issued under the Commissioner of Customs' Regulations, reinforcing the regulatory framework for cargo handling. Case-Laws Customs Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367557