Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Penalty under Customs law could not be sustained against a customs broker where the only allegation was breach of the Customs Brokers Licensing Regulations. The Tribunal noted that earlier licence-suspension proceedings had recorded no mens rea, knowledge, connivance or negligence, and the suspension was revoked. Section 112(a)(i) applies only if the person did or omitted to do an act rendering the goods liable to confiscation under Section 111. As the impugned order found no such act, omission or abetment and rested only on CBLR breach, the statutory basis for penalty was absent and the penalty was set aside.
Penalty under Customs law could not be sustained against a customs broker where the only allegation was breach of the Customs Brokers Licensing Regulations. The Tribunal noted that earlier licence-suspension proceedings had recorded no mens rea, knowledge, connivance or negligence, and the suspension was revoked. Section 112(a)(i) applies only if the person did or omitted to do an act rendering the goods liable to confiscation under Section 111. As the impugned order found no such act, omission or abetment and rested only on CBLR breach, the statutory basis for penalty was absent and the penalty was set aside.
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