Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
Revocation of customs broker license invalid due to contradictory findings - forefeiture of security deposit and penalty levy set aside - no evidence of subletting license or overvaluation for higher drawback - violation of regulations not proved as broker's statement not recorded - lack of verification if broker filed shipping bill, advised exporter, or verified exporter's identity/functioning - impugned order unsustainable, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
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