Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The case involved revocation of a Customs Broker (CB) license, forfeiture of security deposit, and penalty imposition due to misuse of Transfer of Residence (TR) facility by some cargo companies in collusion with the Appellant. The Adjudication authority admitted email communication as evidence despite non-compliance with Section 138C of the Customs Act, citing quasi-judicial proceedings principles. However, the Tribunal held that evidence must comply with Section 138C. The Tribunal found the alleged violations of CBLR 2018 Sections 10(d) and 10(e) unsustainable due to lack of evidence and knowledge. The penalty under Regulation 18(1) was reduced to Rs. 40,000, and the revocation of the CB license and forfeiture of security deposit were set aside. The appeal was partially allowed.
The case involved revocation of a Customs Broker (CB) license, forfeiture of security deposit, and penalty imposition due to misuse of Transfer of Residence (TR) facility by some cargo companies in collusion with the Appellant. The Adjudication authority admitted email communication as evidence despite non-compliance with Section 138C of the Customs Act, citing quasi-judicial proceedings principles. However, the Tribunal held that evidence must comply with Section 138C. The Tribunal found the alleged violations of CBLR 2018 Sections 10(d) and 10(e) unsustainable due to lack of evidence and knowledge. The penalty under Regulation 18(1) was reduced to Rs. 40,000, and the revocation of the CB license and forfeiture of security deposit were set aside. The appeal was partially allowed.
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