Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised reasonable and requisite due diligence while ascertaining and even while furnishing the information with the proper officer in reference to filing the impugned three courier EWBs and thus has abide by all the provisions of the Act and the rules regulations and orders issued thereunder. The compliance of 12(1)(x) CIER by appellant has already been held by Commissioner Customs in an order dated 25.11.2020 - even Regulation 12(i)(v) and 12(i) (x) have not be violated by the appellant. The findings against the appellant in the order under challenge are therefore incorrect. - AT
Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised reasonable and requisite due diligence while ascertaining and even while furnishing the information with the proper officer in reference to filing the impugned three courier EWBs and thus has abide by all the provisions of the Act and the rules regulations and orders issued thereunder. The compliance of 12(1)(x) CIER by appellant has already been held by Commissioner Customs in an order dated 25.11.2020 - even Regulation 12(i)(v) and 12(i) (x) have not be violated by the appellant. The findings against the appellant in the order under challenge are therefore incorrect. - AT
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