Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
CESTAT NEW DELHI ruled on the revocation of a Customs Broker License and forfeiture of security deposit. The case involved risky exporters engaged in frauds, with exporters not physically present at registered premises. The appellant, as the Customs Broker, was found not in violation of Regulation 10(d) as it had no authority over GST registration issues. The appellant's responsibility under Regulation 10(n) was to verify documents, not physically verify exporter existence. The appellant satisfied obligations by verifying IEC and GSTIN online. The order revoking the license was set aside as the Customs Broker did not violate regulations. Appeal allowed.
CESTAT NEW DELHI ruled on the revocation of a Customs Broker License and forfeiture of security deposit. The case involved risky exporters engaged in frauds, with exporters not physically present at registered premises. The appellant, as the Customs Broker, was found not in violation of Regulation 10(d) as it had no authority over GST registration issues. The appellant's responsibility under Regulation 10(n) was to verify documents, not physically verify exporter existence. The appellant satisfied obligations by verifying IEC and GSTIN online. The order revoking the license was set aside as the Customs Broker did not violate regulations. Appeal allowed.
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