Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Revocation of CHA License - Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry - It was revealed during the investigation that an employee of the appellant's office had manipulated the redemption fine and penalty amounts in the Order-in-Original, leading to the overcharging of the importer. - While the tribunal acknowledged the manipulation in the Order-in-Original, the crux of the decision rested on procedural irregularities rather than the merits of the fabrication allegations. - The tribunal ruled in favor of the appellant, emphasizing the importance of adherence to procedural timelines outlined in Regulation 20 of CBLR, 2013. It noted that the absence of a specific offence report and the delay in issuing the Show Cause Notice beyond the prescribed period rendered the proceedings against the appellant invalid.
Revocation of CHA License - Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry - It was revealed during the investigation that an employee of the appellant's office had manipulated the redemption fine and penalty amounts in the Order-in-Original, leading to the overcharging of the importer. - While the tribunal acknowledged the manipulation in the Order-in-Original, the crux of the decision rested on procedural irregularities rather than the merits of the fabrication allegations. - The tribunal ruled in favor of the appellant, emphasizing the importance of adherence to procedural timelines outlined in Regulation 20 of CBLR, 2013. It noted that the absence of a specific offence report and the delay in issuing the Show Cause Notice beyond the prescribed period rendered the proceedings against the appellant invalid.
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