Unverified judicial precedents cannot sustain customs reassessment treating the speaking-order deadline as directory when cited decisions are disclaim...
Struck-off companies cannot pursue declarations or injunctions over contractual rights without restoration, despite the statutory saving for recoverie...
Departmental appeal limits permit discretionary exceptions, while penalties for technical e-way bill lapses in genuine transactions require evasion in...
GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect t...
Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort...
Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial...
Suspension of a customs broker licence pending enquiry requires a substantiated need for immediate action and must occur within a reasonable period. An unexplained delay of several months after the offence report, without new information justifying immediate intervention, undermines the required urgency. The 90-day period for issuing a show cause notice under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018, is mandatory. A notice issued beyond that period is time-barred and without jurisdiction, and dependent suspension proceedings cannot survive. Timely revocation proceedings remain available under the prescribed procedure.
Suspension of a customs broker licence pending enquiry requires a substantiated need for immediate action and must occur within a reasonable period. An unexplained delay of several months after the offence report, without new information justifying immediate intervention, undermines the required urgency. The 90-day period for issuing a show cause notice under Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018, is mandatory. A notice issued beyond that period is time-barred and without jurisdiction, and dependent suspension proceedings cannot survive. Timely revocation proceedings remain available under the prescribed procedure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
