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...
Expiry of E-way Bill - detention of truck - break down of the truck - Circular No.10/2019,Q1/17253/2019' - In the instant case, from the narrative thus far, it comes closest to Example 2. It is reiterated and clearly articulated in Example 2 that the expiry of E-way bill does not create any scope for evasion. Absent evasion, there can be no revenue loss. - the maximum penalty would be Rs.5,000/- qua paragraph 10 of said Circular. - HC
Expiry of E-way Bill - detention of truck - break down of the truck - Circular No.10/2019,Q1/17253/2019' - In the instant case, from the narrative thus far, it comes closest to Example 2. It is reiterated and clearly articulated in Example 2 that the expiry of E-way bill does not create any scope for evasion. Absent evasion, there can be no revenue loss. - the maximum penalty would be Rs.5,000/- qua paragraph 10 of said Circular. - HC
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