Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the expiry of the license. As the license had already expired it did not remain an issue of being non operative, it was a matter of license becoming nonest as held by the Commissioner. - AT
Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the expiry of the license. As the license had already expired it did not remain an issue of being non operative, it was a matter of license becoming nonest as held by the Commissioner. - AT
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