https://www.taxtmi.com/caselaws?id=384085 The appellant, a Container Freight Station Operator, faced allegations of failing to bring a container within the prescribed time limit and not reporting a breakdown incident. The appellant argued that due to the breakdown, meeting the time limit was impossible, and the shifting of the container was conducted with proper authorization in the presence of Customs officers. The Tribunal set aside the Commissioner's order imposing a 180-day prohibition, citing lack of factual findings and disproportionate penalty, emphasizing the appellant's compliance with the Customs Act and consistent communication with the Competent Authority. en-us Tue, 16 Jul 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384085 The appellant, a Container Freight Station Operator, faced allegations of failing to bring a container within the prescribed time limit and not reporting a breakdown incident. The appellant argued that due to the breakdown, meeting the time limit was impossible, and the shifting of the container was conducted with proper authorization in the presence of Customs officers. The Tribunal set aside the Commissioner's order imposing a 180-day prohibition, citing lack of factual findings and disproportionate penalty, emphasizing the appellant's compliance with the Customs Act and consistent communication with the Competent Authority. Case-Laws Customs Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384085