Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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