https://www.taxtmi.com/caselaws?id=779222 HC dismissed the challenge to the disagreement note and upheld the Commissioner of Customs' order dated 26 Aug 2019 imposing a penalty of Rs 50,000 for failure to exercise due diligence under Regulation 12(1)(v) and related provisions. The HC found the enquiry report non-binding and that the Commissioner lawfully relied on SIIB's findings showing commercial goods shipped as "gifts." The Commissioner refrained from revoking the courier registration and did not forfeit the security; the penalty under Regulations 13A(7) and 14 was held valid and not interfered with. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779222 HC dismissed the challenge to the disagreement note and upheld the Commissioner of Customs' order dated 26 Aug 2019 imposing a penalty of Rs 50,000 for failure to exercise due diligence under Regulation 12(1)(v) and related provisions. The HC found the enquiry report non-binding and that the Commissioner lawfully relied on SIIB's findings showing commercial goods shipped as "gifts." The Commissioner refrained from revoking the courier registration and did not forfeit the security; the penalty under Regulations 13A(7) and 14 was held valid and not interfered with. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779222