Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS - Cigarette sticks were found stolen / Pilfered from the safe custody - The CESTAT held that the suspension, subject to facilitating existing consignments, is valid under Handling of Cargo in Customs Areas Regulations (HCCAR), 2019. However, the specific suspension period had expired, making the order non-implementable. - The appellant violated obligations under Regulations 5(1)(i)(n), 6(1)(f), and 6(1)(i) of HCCAR, justifying the penalty under Regulation 12(8) and Section 117 of the Customs Act, 1962.
Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS - Cigarette sticks were found stolen / Pilfered from the safe custody - The CESTAT held that the suspension, subject to facilitating existing consignments, is valid under Handling of Cargo in Customs Areas Regulations (HCCAR), 2019. However, the specific suspension period had expired, making the order non-implementable. - The appellant violated obligations under Regulations 5(1)(i)(n), 6(1)(f), and 6(1)(i) of HCCAR, justifying the penalty under Regulation 12(8) and Section 117 of the Customs Act, 1962.
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