Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
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Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
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