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 authorization referred to in Regulation 10 (a) of CBLR, 2018 need not be necessarily from the importer. However, it cannot be any person who is not connected with the importer from the facts of the case. It is reasonable established that Shri Mukesh who is believed to have passed on the documents to M/s SPG Global Logistics clearing and forwarding agent who have in turn passed on the documents to the appellant customs broker - thus, the appellants have no reasons to doubt the genuineness of the importer or the documents - violation of Rule 10 (a) of CBLR, 2018, if any, is only procedural one - AT
Revocation of Customs Broker License - the authorization referred to in Regulation 10 (a) of CBLR, 2018 need not be necessarily from the importer. However, it cannot be any person who is not connected with the importer from the facts of the case. It is reasonable established that Shri Mukesh who is believed to have passed on the documents to M/s SPG Global Logistics clearing and forwarding agent who have in turn passed on the documents to the appellant customs broker - thus, the appellants have no reasons to doubt the genuineness of the importer or the documents - violation of Rule 10 (a) of CBLR, 2018, if any, is only procedural one - AT
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TaxTMI 
TaxTMI 
