Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Revocation of customs broker license and levy of penalty found unjustified. Alleged violations of Regulations 10(a), 10(b), 10(d) & 10(n) of CBLR, 2018 regarding authorization, undertaking job through unauthorized person, determination of value, and verification of exporter's identity not established. Customs broker acted as facilitator, filed documents provided by exporter, and verified exporter's IEC from authentic source. Exporter admitted export and provided documents. Redetermination of value, confiscation of export goods, rejection of drawback claim, and penalty on exporter not discussed. Impugned order set aside, appeal allowed by CESTAT.
Revocation of customs broker license and levy of penalty found unjustified. Alleged violations of Regulations 10(a), 10(b), 10(d) & 10(n) of CBLR, 2018 regarding authorization, undertaking job through unauthorized person, determination of value, and verification of exporter's identity not established. Customs broker acted as facilitator, filed documents provided by exporter, and verified exporter's IEC from authentic source. Exporter admitted export and provided documents. Redetermination of value, confiscation of export goods, rejection of drawback claim, and penalty on exporter not discussed. Impugned order set aside, appeal allowed by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
