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    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
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      Immediate suspension of a Customs Cargo Service Provider...

      Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.

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      CustomsJune 11, 2026Case LawsAT
      Immediate suspension of a Customs Cargo Service Provider approval under HCCAR is an exceptional measure and can be used only where an inquiry is pending or contemplated; absent a show-cause notice or other substantiated basis for such inquiry, continuation of suspension is unsustainable. The Tribunal also held that an indefinite prohibition on fresh receipt of import or export cargo was inconsistent with HCCAR, which contemplates only temporary regulation of cargo entry, while preserving the authority's power to proceed under Regulation 12 after inquiry. On the material placed, allegations of smuggling, unauthorized removal, and security lapses required regular inquiry and factual substantiation, so the continued suspension order was set aside with liberty to initiate proceedings under the prescribed procedure.

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      ActsIncome Tax