Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
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