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    Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
    Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.
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    India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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Customs Broker licensing action founded solely on an offence...

Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached.

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Customs September 26, 2026 Case Laws AT
Customs Broker licensing action founded solely on an offence report could not survive after the related customs penalty was set aside for lack of evidence of knowing or intentional involvement in attempted smuggling. Receipt of export documents through an intermediary did not breach the authorisation obligation where the exporter had authorised the Customs Broker and no evidence showed that authority was absent. Concealment detected only on physical examination did not establish a duty to advise the exporter or report non-compliance. KYC requirements were met through the prescribed identity and existence documents. The licence revocation, security-deposit forfeiture and penalty were set aside.

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Acts Income Tax