Appellant's undertaking and declaration of not being penalized ...

License cancellation & penalty set aside. Penalty /= offence under Customs Act. Different meanings for expressions in notification. Impugned order unsustainable. Appeal allowed.

Case Laws Customs

August 6, 2024

Appellant's undertaking and declaration of not being penalized under Customs Act or related laws was correct. Cancellation of Special Bonded Warehouse License u/s 58B and penalty u/s 117 of Customs Act were set aside. Relying on precedents, it was held that penalty imposed for contravention u/s 46 does not constitute an 'offence' under the Act. When two expressions are used in the same notification, different meanings must be assigned. The impugned order cancelling the license was unsustainable and the appeal was allowed.

View Source

← Previous Next →

Appellant's undertaking and declaration of not being penalized ...

License cancellation & penalty set aside. Penalty /= offence under Customs Act. Different meanings for expressions in notification. Impugned order unsustainable. Appeal allowed.

Case Laws Customs

August 6, 2024

You may also like:

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Suspension of Customs Broker License - Since, this alleged offence was also well within the knowledge of the department, suspension of the license, if any, warranted...

Cancellation of registration of petitioner - no valid reason provided - as the show-cause notice dated 26.05.2022 is bereft of any reasons, the same deserves to be...

Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...

Revocation proceedings initiated against a customs broker's license were deemed invalid due to the absence of an "offense report" as mandated by Regulation 17 of the...

100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded...

Validity of Search and Seizure - Cancellation of liquor licence - The appellate authority was fully empowered to go into the merits of the validity of the search and to...

Revocation of CHA License - Any person who has been assigned the duty under provisions of law and found manipulating the same is liable to punishment. However the...

Revocation of Customs Broker Licence - offence relating to smuggling of Red Sanders - The punishment of revocation of licence is disproportionate to the offence...

Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

Cancellation of private bonded warehouse license u/s 58B of Customs Act, 1962 due to non-compliance with CBIC Circular No. 34/2019 regarding mentioning licensed premises...

Offence punishable under Section 63 of the Copyright Act - cognizable offence or not - Only in a case where the offence is punishable for imprisonment for less than...

Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal found that the Department had not adhered to the proper procedure for canceling the licenses and that...

Impugned show cause notice reproduced provisions of Section 29(2)(e) without specifying alleged fraud, misstatement or suppression of facts by petitioner. Cancellation...

Revocation of Licenced Customs Broker Licence - The Commissioner alleged violations of various provisions of the CBLR, particularly related to bribery. However, the...

Quick Updates: