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1. Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to...

2. The Ministry of Finance, Department of Revenue, Office of the Commissioner of Customs issued a Public Notice regarding the receipt of e-BRC for exports made from...

3. Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to...

4. Revocation of Customs Broker License - attempt to smuggle ‘red sanders’ out of the country - The requirement to permit authorized persons - The presence of such person...

5. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

6. Revocation of their Customs Broker Licence - allowing others to use its password / logins and allowing to misuse of IEC of another person, to smuggle huge value of...

7. The offence of money laundering is not an independent or autonomous offence but is dependent on commission of a predicate offence. In other words an offence under the...

8. The case pertains to an alleged violation of Customs Broker Licensing Regulations (CBLR) 2018, specifically Regulations 10(d), 10(n), and 11 of CBLR 2013, by a Customs...

9. Power of Customs Officers to arrest - Any Person - Where a Customs Officer arrests a person and informs that person of the grounds of his arrest, for the purposes of...

10. Dishonor of Cheque - insufficient funds - privity of contract - where the person committing an offence under Section 138 of the N.I.Act is a company, every person, who,...

11. Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There...

12. Offense under Customs Act and Central Excise, are bailable and if the person arrested offers bail, he shall be released on bail in accordance with the provisions - SC

13. Provisional Attachment Order - scheduled offences or not - when the accused person has been acquitted in the scheduled offence under the PMLA, the closure of the...

14. Punishable offence u/s 148 - Failure to appoint cost auditor within the time limit prescribed under Section 148(3) and Rule 6(2) - The persons/accused of an offence...

15. In the absence of a scheduled offence/predicate offence, proceedings under the PMLA cannot be sustained. An accused assisting in concealment or use of proceeds of crime...