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1. Revocation of Customs Broker License - filing of benami Bills of Entry - The appellant, in this case, has filed benami Bills of Entry - The irresistible conclusion is...

2. Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the...

3. Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the...

4. Revocation of Customs Broker License - the enquiry officer has more reasonably concluded in the matter, and the appellant CB can at the most be held guilty for...

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

6. CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the...

7. Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

8. Extended period of limitation - alleged that DEPB Scrips were obtained by the importer fraudulently - import under fake / fraudulent DEPB licence - The Tribunal has...

9. Revocation of CHA License - forfeited of entire amount of security deposit - We do not find any force in this argument for the reason that even if the offence is...

10. Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC

11. Revocation of Customs Broker/ CHA License - The plea of the appellant that suspension of her license is disproportionate punishment. It is held that not merely the...

12. DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips

13. 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...

14. DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such...

15. Revocation of customs broker license - Appellant is not a valuation expert and had played no role in the under valuation of the goods. The appellant acted purely on the...