Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.
Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
