Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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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