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1 - 6 of 6 (0.28 seconds)Section 114AA in The Customs Act, 1962 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Joe Felix D'Souza, Deepak Dialani, ... vs Commissioner Of Customs ... on 25 March, 2004
5.5. To bolster the argument on maintainability and the scope of a
Broker's liability, Mr. Banerjee places heavy reliance on the judgment of
this Hon'ble Court in CUSTA 77 of 2026 (Shri Pramod Nahata vs.
Commissioner of Customs) dated 12.03.2026. It is submitted that in that
matter, which involved an identical set of facts and the same
Respondent, this Court held that if the Tribunal finds a Customs Broker
innocent of fraud and the penalty remains unquantified, the Revenue's
appeal is hit by the monetary limits of the 2023 Instruction. The
Respondent argues that the ratio of the said judgment squarely applies
to the present case, and as the Appellant has failed to show any
"exceptional circumstances" or recurring questions of law, the appeal
ought to be dismissed at the admission stage itself.
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5.6. Therefore, Mr. Banerjee concludes that in the absence of a
quantified penalty and a proven link to the fraud, the appeal is an
exercise in futility and ought to be dismissed at the admission stage
itself.
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