Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the appellant had connived with the importers - The Tribunal in its earlier order upheld confiscation of the goods but allowed redemption on payment of redemption fine and penalty on the enhanced value. - The Tribunal reviewed the evidence and found no proof of the appellant's involvement in the importation violations. As there was no penalty under Customs House Agents Licensing Regulations, the penalty under Section 112(a) was not sustainable.
Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the appellant had connived with the importers - The Tribunal in its earlier order upheld confiscation of the goods but allowed redemption on payment of redemption fine and penalty on the enhanced value. - The Tribunal reviewed the evidence and found no proof of the appellant's involvement in the importation violations. As there was no penalty under Customs House Agents Licensing Regulations, the penalty under Section 112(a) was not sustainable.
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