Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent revocation unjustified. The Department alleged violations under various provisions of the Customs Act and Customs Brokers Licensing Regulations. However, the Tribunal found no merit in the Department's allegations, highlighting discrepancies in the application of relevant provisions and logistical challenges at the Land Customs Station. Ultimately, the Tribunal ruled in favor of the appellant, setting aside the impugned order and restoring the appellant's license.
Revocation of the Customs Broker Licence - The appellant argued that the license had already been revoked once and reinstated by the Tribunal, making the subsequent revocation unjustified. The Department alleged violations under various provisions of the Customs Act and Customs Brokers Licensing Regulations. However, the Tribunal found no merit in the Department's allegations, highlighting discrepancies in the application of relevant provisions and logistical challenges at the Land Customs Station. Ultimately, the Tribunal ruled in favor of the appellant, setting aside the impugned order and restoring the appellant's license.
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