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Masterstroke Freight Forwarders Pvt ... vs Commissioner Of Customs - Chennai Ii ... on 14 July, 2025 cites

M/S Sms Logistics vs Commissioner Of Customs (General), New ... on 12 September, 2023

5. Blameworthy conduct by a CB can be subject to penal action both under the Customs Act 1962 and the Custom House Agents Licensing Regulations, 2004 (Regulations) as was in vogue at the relevant time. Any contravention by the CB of the obligations under the Regulations, 4 even without intent would be sufficient to invite a penalty upon the CHA as stated in the Regulations, which could also extend to the more stringent provision of revocation of the Customs Brokers Licence. Hence the Regulations carves out a special treatment for acts of delinquency by the CB. Such actions are in essence disciplinary proceedings to ensure compliance with the regulatory provisions. [See: SMS Logistics Vs Commissioner of Customs (General), New Customs House, New Delhi - 2024 (387) E.L.T. 157 (Del.
Delhi High Court Cites 19 - Cited by 0 - V Bakhru - Full Document

Commercial Tax Officer, Rajasthan vs Binani Cement Ltd. & Anr on 19 February, 2014

6. When the legislature makes a special law, the presumption is that a general enactment is not intended to interfere with the special provision unless that intention of the legislature is stated very clearly. The specific prevails over the general. Each enactment must be construed in that respect according to its own subject matter and its own terms. The Hon'ble Supreme Court in COMMERCIAL TAX OFFICER, RAJASTHAN v. M/S BINANI CEMENT LTD. & ANR. [(2014) 3 S.C.R. 1] while examining this issue sated as under;
Supreme Court of India Cites 26 - Cited by 60 - H L Dattu - Full Document
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