Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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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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