Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Unauthorised lending of a Customs Broker licence and dongle to a...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Unauthorised lending of a Customs Broker licence and dongle to a G-card holder for consideration constitutes an impermissible transfer because the prohibition applies to the substance of the arrangement, not merely proprietary title. Filing a Shipping Bill in an exporter's name without that exporter's authority, while failing to verify the client's identity and functioning, independently breaches Customs Broker obligations; verification of IEC and GST particulars alone is insufficient, and knowledge of prohibited goods is unnecessary. No separate breach arose from information imparted to a client where no incorrect information was identified. Revocation, security forfeiture and penalty remained proportionate to the cumulative misconduct.
Unauthorised lending of a Customs Broker licence and dongle to a G-card holder for consideration constitutes an impermissible transfer because the prohibition applies to the substance of the arrangement, not merely proprietary title. Filing a Shipping Bill in an exporter's name without that exporter's authority, while failing to verify the client's identity and functioning, independently breaches Customs Broker obligations; verification of IEC and GST particulars alone is insufficient, and knowledge of prohibited goods is unnecessary. No separate breach arose from information imparted to a client where no incorrect information was identified. Revocation, security forfeiture and penalty remained proportionate to the cumulative misconduct.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
