Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
A Customs Broker was held not liable for export overvaluation where the record showed the exporter's authority letter, IEC, PAN-based KYC material and related documents, and the alleged failures to advise compliance, exercise due diligence and verify the client were not proved. The Tribunal reiterated that a broker is not required to determine export value or detect misdeclaration as a customs officer would, and rejected liability based on supposed collusion. It also treated the inquiry and adjudication timelines under the Customs Broker Licensing Regulations as mandatory, so delay beyond those periods vitiated the proceedings. Separate penalty already imposed on the same facts made the further penal action unsustainable, and the licence revocation, forfeiture and penalty were set aside.
A Customs Broker was held not liable for export overvaluation where the record showed the exporter's authority letter, IEC, PAN-based KYC material and related documents, and the alleged failures to advise compliance, exercise due diligence and verify the client were not proved. The Tribunal reiterated that a broker is not required to determine export value or detect misdeclaration as a customs officer would, and rejected liability based on supposed collusion. It also treated the inquiry and adjudication timelines under the Customs Broker Licensing Regulations as mandatory, so delay beyond those periods vitiated the proceedings. Separate penalty already imposed on the same facts made the further penal action unsustainable, and the licence revocation, forfeiture and penalty were set aside.
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