Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Under the Customs Broker Licensing Regulations, 2018, proper client authorisation need not be received directly from the importer where authorisation letters are available. A Customs Broker is not shown to have failed in its duty to advise clients merely because inferior quality or overvaluation is detected after First Check assessment, physical examination and valuation by approved valuers, absent evidence of deficient advice. KYC obligations are met by obtaining IEC, GSTIN, PAN and other documents issued by competent authorities; the regulations do not require independent verification of every document or physical verification of the importer's premises. On these principles, alleged breaches of the authorisation, advisory and KYC duties were not established, and licence revocation and security forfeiture were set aside.
Under the Customs Broker Licensing Regulations, 2018, proper client authorisation need not be received directly from the importer where authorisation letters are available. A Customs Broker is not shown to have failed in its duty to advise clients merely because inferior quality or overvaluation is detected after First Check assessment, physical examination and valuation by approved valuers, absent evidence of deficient advice. KYC obligations are met by obtaining IEC, GSTIN, PAN and other documents issued by competent authorities; the regulations do not require independent verification of every document or physical verification of the importer's premises. On these principles, alleged breaches of the authorisation, advisory and KYC duties were not established, and licence revocation and security forfeiture were set aside.
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