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Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to verify information imparted to the client, failure to ascertain client details accurately, and failure to cooperate with customs authorities. The Tribunal found lack of evidence to support the charges, emphasizing the need for specific evidence to prove violations. It noted the broker's failure to verify client details but highlighted the absence of evidence regarding non-cooperation with customs authorities. The Tribunal overturned the revocation of the license and ordered a penalty of Rs. 50,000 only, under regulation 18 of Customs Broker Licensing Regulations, 2018. Appeal was allowed.
CESTAT, an Appellate Tribunal, reviewed the revocation of a customs broker's license and related penalties u/s various regulations. The charges included failure to verify information imparted to the client, failure to ascertain client details accurately, and failure to cooperate with customs authorities. The Tribunal found lack of evidence to support the charges, emphasizing the need for specific evidence to prove violations. It noted the broker's failure to verify client details but highlighted the absence of evidence regarding non-cooperation with customs authorities. The Tribunal overturned the revocation of the license and ordered a penalty of Rs. 50,000 only, under regulation 18 of Customs Broker Licensing Regulations, 2018. Appeal was allowed.
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