Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Revocation of Customs Broker License - Since, the employee of Team Logistics is not an employee of the Customs Broker, the Appellant cannot be held responsible for the misdeclaration if any, on the part of employee of Team Logistics or the Importer. Thus, the allegation in the Notice that the Appellant failed to exercise proper control over his employees, is not proved and hence the allegation in the Notice about the contravention of Rule 13 ( 12) by the Customs Broker is not sustainable. - AT
Revocation of Customs Broker License - Since, the employee of Team Logistics is not an employee of the Customs Broker, the Appellant cannot be held responsible for the misdeclaration if any, on the part of employee of Team Logistics or the Importer. Thus, the allegation in the Notice that the Appellant failed to exercise proper control over his employees, is not proved and hence the allegation in the Notice about the contravention of Rule 13 ( 12) by the Customs Broker is not sustainable. - AT
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