Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Customs broker - Revocation of License - forfeiture of security deposit - Penalty - The Tribunal found that the appellant had indeed acted casually and allowed his license to be used by others for financial benefits, which was confirmed by his own admissions in the statement dated 04.04.2022. The Tribunal noted that such behavior breached the trust reposed in the customs broker by the department and the regulations designed to safeguard the customs procedures. The Tribunal upheld the revocation of the license and the forfeiture of the security deposit. However penalty amount received from 50K to 10K.
Customs broker - Revocation of License - forfeiture of security deposit - Penalty - The Tribunal found that the appellant had indeed acted casually and allowed his license to be used by others for financial benefits, which was confirmed by his own admissions in the statement dated 04.04.2022. The Tribunal noted that such behavior breached the trust reposed in the customs broker by the department and the regulations designed to safeguard the customs procedures. The Tribunal upheld the revocation of the license and the forfeiture of the security deposit. However penalty amount received from 50K to 10K.
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