Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
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