Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Page of 4886
Press 'Enter' after typing page number.
521 to 540 of 97714 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Requested cross-examination under Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018 is mandatory where witness statements are relied upon in penalty proceedings against a Customs Broker. If cross-examination cannot be provided despite a specific request, those statements cannot support the penalty. Contradictory statements from the proprietor and F-card holder, coupled with failure to examine the person who entrusted clearance work to the broker, undermined the evidentiary basis. The penalty order was set aside and remanded for consideration of cross-examination and fresh adjudication according to law.
Requested cross-examination under Regulation 17(4) of the Customs Brokers Licensing Regulations, 2018 is mandatory where witness statements are relied upon in penalty proceedings against a Customs Broker. If cross-examination cannot be provided despite a specific request, those statements cannot support the penalty. Contradictory statements from the proprietor and F-card holder, coupled with failure to examine the person who entrusted clearance work to the broker, undermined the evidentiary basis. The penalty order was set aside and remanded for consideration of cross-examination and fresh adjudication according to law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
