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...
Revocation of suspension of the respondent’s (Cotoms Broker) licence - irregular availment of IGST drawback and refund by using bogus manufacturing registration - in light of the unretracted admission of respondents/ CB’s G-card Holder about involvement of CB in this transaction we hold that this is a case of not merely the violation of Regulation 10(n) but a case of fraud committed by CB and fraud vitiates everything. The cardinal principal which is enshrined in section 17 of the Limitation Act is that fraud nullifies everything. - licence stands suspended - AT
Revocation of suspension of the respondent’s (Cotoms Broker) licence - irregular availment of IGST drawback and refund by using bogus manufacturing registration - in light of the unretracted admission of respondents/ CB’s G-card Holder about involvement of CB in this transaction we hold that this is a case of not merely the violation of Regulation 10(n) but a case of fraud committed by CB and fraud vitiates everything. The cardinal principal which is enshrined in section 17 of the Limitation Act is that fraud nullifies everything. - licence stands suspended - AT
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