Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Revocation of Customs Broker License - The commissions or omissions, if any, by the appellant, have not resulted in any contraventions of the Law or evasion of Duty, as the very same authorities, who have placed the prohibition on the impugned goods, have permitted the same at a later date. As such, it is found that harsh an action, such as revocation of license is neither justified nor substantiated. The punitive action to the extent of revocation of license is very harsh and certainly on higher side. - AT
Revocation of Customs Broker License - The commissions or omissions, if any, by the appellant, have not resulted in any contraventions of the Law or evasion of Duty, as the very same authorities, who have placed the prohibition on the impugned goods, have permitted the same at a later date. As such, it is found that harsh an action, such as revocation of license is neither justified nor substantiated. The punitive action to the extent of revocation of license is very harsh and certainly on higher side. - AT
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