Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Revocation of Customs Broker License - forfeiture of entire security deposit - levy of penalty - the appellants CB besides obtaining the requisite documents should have been more careful as a prudent Customs Broker to have conducted cross verification to ascertain the genuine nature of such documents, to avoid any illegality. Thus, the appellants CB has failed to fulfill the obligations under Regulation 10(n) ibid to a limited extent - to this limited extent, the appellants CB are liable for penal action under CBLR, 2018. - Order modified - AT
Revocation of Customs Broker License - forfeiture of entire security deposit - levy of penalty - the appellants CB besides obtaining the requisite documents should have been more careful as a prudent Customs Broker to have conducted cross verification to ascertain the genuine nature of such documents, to avoid any illegality. Thus, the appellants CB has failed to fulfill the obligations under Regulation 10(n) ibid to a limited extent - to this limited extent, the appellants CB are liable for penal action under CBLR, 2018. - Order modified - AT
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TaxTMI 
TaxTMI 
