Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Revocation of suspension of the Customs Broker Licence - The broker was initially accused of failing to advise proper classification of imported goods. However, the inquiry found that the broker classified goods as per importer's directions and existing practice, not independently. The CESTAT upheld the Commissioner's decision, agreeing there was no violation of Customs Brokers Licensing Regulations by the broker, and noted the classification was ultimately accepted by judicial authorities. - AT
Revocation of suspension of the Customs Broker Licence - The broker was initially accused of failing to advise proper classification of imported goods. However, the inquiry found that the broker classified goods as per importer's directions and existing practice, not independently. The CESTAT upheld the Commissioner's decision, agreeing there was no violation of Customs Brokers Licensing Regulations by the broker, and noted the classification was ultimately accepted by judicial authorities. - AT
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