Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Revocation of Customs Broker License - Over-valuation of goods - To implicate the appellant with the commissioning of the fraud, the charge has to be led by positive and reliable evidence and vague hypothesis and presumptions cannot be the basis for any unilateral action initiated against the Broker - the department has failed to make out any sustainable case of violation of the provisions of the CBLR, 2018 by the Custom Broker. - AT
Revocation of Customs Broker License - Over-valuation of goods - To implicate the appellant with the commissioning of the fraud, the charge has to be led by positive and reliable evidence and vague hypothesis and presumptions cannot be the basis for any unilateral action initiated against the Broker - the department has failed to make out any sustainable case of violation of the provisions of the CBLR, 2018 by the Custom Broker. - AT
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